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   "value": "1. <span class=\"_ _188\"> </span>Accounting policie<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span>Bas<span class=\"_ _7\"></span>is of acc<span class=\"_ _7\"></span>ounti<span class=\"_ _7\"></span>ng<span class=\"_ _23f\"> </span>The Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>financial statements have been prepared under<span class=\"_ _0\"></span> the historical cost convention (<span class=\"_ _0\"></span>except <span class=\"_ _0\"></span>for certain financial instrumen<span class=\"_ _4\"></span>ts and equity inv<span class=\"_ _4\"></span>estments which ar<span class=\"_ _4\"></span>e measured at fair<span class=\"_ _4\"></span> value<span class=\"_ _2\"></span>), in accordance with UK<span class=\"_ _2\"></span>-adopted international accounting standards and with the requirements o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the Companies Act 2006 as applicable to companies r<span class=\"_ _4\"></span>eporting under those standards. In addition, <span class=\"_ _4\"></span>the financial statements ar<span class=\"_ _4\"></span>e also prepared in accor<span class=\"_ _4\"></span>dance  with international financial r<span class=\"_ _4\"></span>eporting standards adopted pursuant <span class=\"_ _0\"></span>to Regulation (EC)  No 1606/2002 as it applies in <span class=\"_ _0\"></span>the European Union and the Dutch Financial Markets Supervision Act.<span class=\"_ _23f\"> </span>Going concern<span class=\"_ _23f\"> </span>The consolidated financial statemen<span class=\"_ _4\"></span>ts are prepared on a going concern basis, <span class=\"_ _0\"></span>which assumes that <span class=\"_ _0\"></span>the Group will continue in operational exis<span class=\"_ _4\"></span>tence for<span class=\"_ _0\"></span> the for<span class=\"_ _4\"></span>eseeable future, and at least f<span class=\"_ _0\"></span>or the 12 months fr<span class=\"_ _0\"></span>om the date these financial sta<span class=\"_ _4\"></span>tements are appro<span class=\"_ _4\"></span>ved  (<span class=\"_ _4\"></span>the \u2018<span class=\"_ _0\"></span>going concern period\u2019). As part of<span class=\"_ _0\"></span> the Group<span class=\"_ _0\"></span>\u2019s going concern r<span class=\"_ _4\"></span>eview<span class=\"_ _0\"></span>, the Directors have assessed <span class=\"_ _4\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>trading forecasts, <span class=\"_ _0\"></span>working capital and liquidity requir<span class=\"_ _4\"></span>ements, and bank facility<span class=\"_ _0\"></span> covenant compliance f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the going concern period under a base case scenario and a reverse s<span class=\"_ _4\"></span>tress tes<span class=\"_ _4\"></span>t scenario. The cash flow<span class=\"_ _0\"></span> forecasts used <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the going concern assessment repr<span class=\"_ _0\"></span>esent the Directors\u2019 best estimate of<span class=\"_ _0\"></span> trading performance and cost implications in <span class=\"_ _0\"></span>the market based on current agreements, mark<span class=\"_ _4\"></span>et experience and consumer demand e<span class=\"_ _4\"></span>xpectations. These <span class=\"_ _0\"></span>forecasts indicate that, in or<span class=\"_ _4\"></span>der <span class=\"_ _4\"></span>to continue as a going concern, the Gr<span class=\"_ _4\"></span>oup is dependent on achieving a certain level of<span class=\"_ _0\"></span> performance relating to <span class=\"_ _0\"></span>the production and sale of <span class=\"_ _0\"></span>Accoya,  and the management o<span class=\"_ _4\"></span>f its <span class=\"_ _4\"></span>working capital. The Directors<span class=\"_ _4\"></span>\u2019 have also considered <span class=\"_ _0\"></span>the possible quantum and timing of<span class=\"_ _4\"></span> funding requir<span class=\"_ _4\"></span>ed to fund <span class=\"_ _4\"></span>the ramp up of<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Accoya USA<span class=\"_ _2\"></span>\u2019s opera<span class=\"_ _4\"></span>tions. Accs<span class=\"_ _0\"></span>ys has a contractual obligation to fund its 60% share of<span class=\"_ _0\"></span> Accoya US<span class=\"_ _4\"></span>A, LL<span class=\"_ _0\"></span>C on a pro rata basis with its joint <span class=\"_ _0\"></span>venture partner (Eastman Chemical Company<span class=\"_ _0\"></span>). <span class=\"_ _4\"></span>This funding has been considered in both scenarios.<span class=\"_ _23f\"> </span>The Group is also dependent on <span class=\"_ _4\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>financial resources including its existing  cash position, banking and finance f<span class=\"_ _0\"></span>acilities (<span class=\"_ _4\"></span>see note 26 for<span class=\"_ _0\"></span> details<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span>The Directors considered a r<span class=\"_ _4\"></span>everse str<span class=\"_ _4\"></span>ess test scenario against <span class=\"_ _0\"></span>the base case to determine the decr<span class=\"_ _4\"></span>ease in Group sales <span class=\"_ _4\"></span>volumes required <span class=\"_ _0\"></span>to breach bank covenants only<span class=\"_ _0\"></span>, as there is <span class=\"_ _0\"></span>far greater<span class=\"_ _0\"></span> liquidity headroom within <span class=\"_ _0\"></span>the Group. The Dir<span class=\"_ _0\"></span>ectors do not expect the assumptions in the r<span class=\"_ _4\"></span>everse str<span class=\"_ _4\"></span>ess test scenario <span class=\"_ _4\"></span>to materialise, but should they<span class=\"_ _0\"></span> unfold, the Group has sever<span class=\"_ _0\"></span>al mitigating actions it can implement to manage its going concern<span class=\"_ _23f\"> </span>risk, such as deferring discr<span class=\"_ _4\"></span>etionary capital expenditur<span class=\"_ _0\"></span>e and implementing further cost reductions to ensur<span class=\"_ _0\"></span>e there are no cov<span class=\"_ _4\"></span>enant breaches during the going concern period. In the re<span class=\"_ _4\"></span>verse stress <span class=\"_ _0\"></span>test, a decrease of mor<span class=\"_ _4\"></span>e than appro<span class=\"_ _0\"></span>ximately 13.4% on Group sales volumes compared <span class=\"_ _0\"></span>to the prior <span class=\"_ _4\"></span>year or<span class=\"_ _0\"></span> a decrease of mor<span class=\"_ _4\"></span>e than appro<span class=\"_ _4\"></span>ximately 28.5% compared to <span class=\"_ _0\"></span>the equivalent base scenario period was r<span class=\"_ _4\"></span>equired to br<span class=\"_ _4\"></span>each the <span class=\"_ _4\"></span>first bank covenant. The Directors believe <span class=\"_ _0\"></span>that while some uncertainty<span class=\"_ _4\"></span> always inheren<span class=\"_ _4\"></span>tly r<span class=\"_ _4\"></span>emains in achieving the for<span class=\"_ _0\"></span>ecasts, in particular in relation <span class=\"_ _4\"></span>to market conditions outside of<span class=\"_ _0\"></span> the Group<span class=\"_ _0\"></span>\u2019s contr<span class=\"_ _0\"></span>ol, after car<span class=\"_ _4\"></span>efully considering all <span class=\"_ _0\"></span>the factors explained in this sta<span class=\"_ _4\"></span>tement, there is sufficien<span class=\"_ _4\"></span>t liquidity and co<span class=\"_ _4\"></span>venant headroom such <span class=\"_ _0\"></span>that there is no material uncertainty<span class=\"_ _4\"></span> with respect  to going concern and have prepar<span class=\"_ _0\"></span>ed the financial statements on <span class=\"_ _4\"></span>this basis. Exc<span class=\"_ _4\"></span>eptional<span class=\"_ _4\"></span> items<span class=\"_ _23f\"> </span>Exceptional items ar<span class=\"_ _4\"></span>e events or<span class=\"_ _4\"></span> transactions <span class=\"_ _0\"></span>that fall outside the or<span class=\"_ _4\"></span>dinary activities of<span class=\"_ _0\"></span> the Group and <span class=\"_ _4\"></span>which by <span class=\"_ _0\"></span>virtue of their<span class=\"_ _0\"></span> size or incidence, have been separ<span class=\"_ _4\"></span>ately disclosed in order<span class=\"_ _4\"></span> to impro<span class=\"_ _4\"></span>ve a users<span class=\"_ _4\"></span>\u2019 understanding of<span class=\"_ _4\"></span> the financial sta<span class=\"_ _4\"></span>tements. <span class=\"_ _4\"></span>These include impairment losses (<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the reversal of<span class=\"_ _4\"></span> previously<span class=\"_ _0\"></span> recorded exceptional impairments<span class=\"_ _2\"></span>), restructuring costs, significant gains or<span class=\"_ _0\"></span> losses following <span class=\"_ _4\"></span>the disposal of an asse<span class=\"_ _4\"></span>t and other significant one-off<span class=\"_ _4\"></span> events or<span class=\"_ _0\"></span> transactions. See note 5 f<span class=\"_ _0\"></span>or details of e<span class=\"_ _4\"></span>xceptional items.<span class=\"_ _23f\"> </span>Business combinations<span class=\"_ _23f\"> </span>A<span class=\"_ _4\"></span> subsidiary is an entity<span class=\"_ _0\"></span> over <span class=\"_ _4\"></span>which the Group has con<span class=\"_ _4\"></span>trol. Control is e<span class=\"_ _4\"></span>vident wher<span class=\"_ _4\"></span>e  the Group is exposed <span class=\"_ _4\"></span>to, or<span class=\"_ _4\"></span> has rights to, <span class=\"_ _0\"></span>variable returns fr<span class=\"_ _4\"></span>om its involvemen<span class=\"_ _4\"></span>t with  that entity<span class=\"_ _4\"></span> and has the ability<span class=\"_ _4\"></span> to aff<span class=\"_ _4\"></span>ect those re<span class=\"_ _4\"></span>turns through its pow<span class=\"_ _0\"></span>er over<span class=\"_ _4\"></span> that entity<span class=\"_ _2\"></span>. The consolidated financial statemen<span class=\"_ _4\"></span>ts present the r<span class=\"_ _0\"></span>esults of the Gr<span class=\"_ _4\"></span>oup including the results of<span class=\"_ _0\"></span> Accsys <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>echnologies plc and its subsidiaries and joint ventur<span class=\"_ _4\"></span>e. All In<span class=\"_ _4\"></span>tra-group transactions and balances are eliminated in <span class=\"_ _0\"></span>full.<span class=\"_ _23f\"> </span>The consolidated financial statemen<span class=\"_ _4\"></span>ts incorporate the r<span class=\"_ _0\"></span>esults of business combinations using the acquisition method. In <span class=\"_ _0\"></span>the consolidated statement of <span class=\"_ _4\"></span>financial position, the acquirer\u2019<span class=\"_ _0\"></span>s identifiable assets, liabilities, and contingent liabilities are initially<span class=\"_ _0\"></span> recognised  at their<span class=\"_ _0\"></span> fair <span class=\"_ _0\"></span>values at the acquisition date. <span class=\"_ _0\"></span>The results of operations acquir<span class=\"_ _0\"></span>ed or disposed are included in the consolida<span class=\"_ _4\"></span>ted statement of<span class=\"_ _0\"></span> comprehensive income from <span class=\"_ _0\"></span>the effective date of<span class=\"_ _4\"></span> acquiring control or<span class=\"_ _4\"></span> up to <span class=\"_ _4\"></span>the effective date o<span class=\"_ _4\"></span>f disposal.<span class=\"_ _23f\"> </span>As allowed under<span class=\"_ _4\"></span> IFRS 1, some business combinations effected prior<span class=\"_ _0\"></span> to transition <span class=\"_ _0\"></span>to IFRS, were accounted <span class=\"_ _0\"></span>for using the mer<span class=\"_ _4\"></span>ger method o<span class=\"_ _4\"></span>f accounting. Under<span class=\"_ _0\"></span> this method, assets and liabilities are included in the consolida<span class=\"_ _4\"></span>tion at their<span class=\"_ _4\"></span> book v<span class=\"_ _4\"></span>alues, not fair<span class=\"_ _0\"></span> values, and  any<span class=\"_ _4\"></span> differences betw<span class=\"_ _4\"></span>een the cost of<span class=\"_ _0\"></span> investment and net assets acquir<span class=\"_ _4\"></span>ed wer<span class=\"_ _4\"></span>e tak<span class=\"_ _4\"></span>en to the merger<span class=\"_ _4\"></span> reserve. <span class=\"_ _0\"></span>The majority of<span class=\"_ _4\"></span> the merger<span class=\"_ _0\"></span> reserve arose fr<span class=\"_ _4\"></span>om a corporate restructuring in the <span class=\"_ _0\"></span>year ended 31 March 2006 <span class=\"_ _4\"></span>which introduced <span class=\"_ _0\"></span>Accsys T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _0\"></span>C as the new<span class=\"_ _0\"></span> holding Company<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span>Non-controlling inter<span class=\"_ _4\"></span>ests are measured, at initial r<span class=\"_ _0\"></span>ecognition, as the non-controlling proportion of<span class=\"_ _0\"></span> the fair<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>alues of <span class=\"_ _0\"></span>the assets and liabilities recognised at acquisition. After initial r<span class=\"_ _4\"></span>ecognition, non-controlling interes<span class=\"_ _4\"></span>ts are measured as <span class=\"_ _4\"></span>the aggregate of<span class=\"_ _0\"></span>  the v<span class=\"_ _4\"></span>alue at initial recognition and their<span class=\"_ _0\"></span> subsequent proportionate share of<span class=\"_ _0\"></span> profits and losses less any<span class=\"_ _4\"></span> distributions made. Changes in the Group<span class=\"_ _2\"></span>\u2019s interests in subsidiaries <span class=\"_ _0\"></span>that  do not result in a change in contr<span class=\"_ _4\"></span>ol are accounted f<span class=\"_ _0\"></span>or as equity <span class=\"_ _4\"></span>transactions. <span class=\"_ _0\"></span>Any resulting difference be<span class=\"_ _4\"></span>tween the amount b<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>which the non-controlling interests ar<span class=\"_ _0\"></span>e adjusted and the fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> the consideration payable or<span class=\"_ _0\"></span> receivable is recognised directly<span class=\"_ _0\"></span> in equity  and attributed to the <span class=\"_ _7\"></span>shareholders.<span class=\"_ _23f\"> </span>When the Group ceases <span class=\"_ _0\"></span>to consolidate or equity accoun<span class=\"_ _4\"></span>t for<span class=\"_ _0\"></span> an investment because of<span class=\"_ _4\"></span> a loss of<span class=\"_ _4\"></span> control, joint contr<span class=\"_ _4\"></span>ol or significant influence, an<span class=\"_ _4\"></span>y r<span class=\"_ _4\"></span>etained interest in <span class=\"_ _0\"></span>the entity is remeasured <span class=\"_ _0\"></span>to its fair <span class=\"_ _0\"></span>value, with the change in carrying amount r<span class=\"_ _4\"></span>ecognised in profit or<span class=\"_ gs97\"> </span>loss.<span class=\"_ _23f\"> </span>Rev<span class=\"_ _4\"></span>enue from contract<span class=\"_ _7\"></span>s with customers<span class=\"_ _23f\"> </span>Revenue is measur<span class=\"_ _4\"></span>ed at the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the consideration receivable. Rev<span class=\"_ _4\"></span>enue is recognised to <span class=\"_ _0\"></span>the extent that it is highly<span class=\"_ _4\"></span> probable that a significan<span class=\"_ _4\"></span>t reversal <span class=\"_ _0\"></span>will not  occur based on <span class=\"_ _0\"></span>the consideration in the contract. <span class=\"_ _0\"></span>The following specific recognition criteria must also be met bef<span class=\"_ _4\"></span>ore rev<span class=\"_ _4\"></span>enue is recognised.<span class=\"_ _23f\"> </span><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs9f\">Manufacturing revenue<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsa0\">Revenue is r<span class=\"_ _4\"></span>ecognised from <span class=\"_ _0\"></span>the sale of goods at a point in <span class=\"_ _4\"></span>time and is measured </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsa1\">at<span class=\"_ gs97\"> </span>the<span class=\"_ gs97\"> </span>amount of<span class=\"_ _0\"></span> the transaction price receiv<span class=\"_ _0\"></span>ed in exchange for<span class=\"_ _0\"></span> transferring goods.  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsa2\">The transaction price is <span class=\"_ _0\"></span>the expected consideration to be receiv<span class=\"_ _4\"></span>ed, to <span class=\"_ _4\"></span>the extent that </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsa3\">it is highly pr<span class=\"_ _4\"></span>obable that <span class=\"_ _4\"></span>there will no<span class=\"_ _4\"></span>t be a significant rev<span class=\"_ _4\"></span>ersal of r<span class=\"_ _0\"></span>evenue in the futur<span class=\"_ _4\"></span>e. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsa4\">Revenue is r<span class=\"_ _4\"></span>ecognised when <span class=\"_ _4\"></span>the Group<span class=\"_ _0\"></span>\u2019s perf<span class=\"_ _0\"></span>ormance obligations under the rele<span class=\"_ _4\"></span>vant </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsa5\">customer con<span class=\"_ _4\"></span>tract have been satisfied <span class=\"_ _0\"></span>when the customer collects <span class=\"_ _4\"></span>the goods or <span class=\"_ _0\"></span>when </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsa6\">delivered <span class=\"_ _0\"></span>to the customer<span class=\"_ _0\"></span>. Manufacturing re<span class=\"_ _4\"></span>venue includes the sale o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>Accoya wood </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsa7\">and<span class=\"_ gs97\"> </span>T<span class=\"_ _2\"></span>ricoya panels. </div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls1 ws140 gsa8\">Licensing fee<span class=\"_ _7\"></span>s </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsa9\">Licence fees ar<span class=\"_ _0\"></span>e recognised over <span class=\"_ _0\"></span>the period of the r<span class=\"_ _4\"></span>elevant agr<span class=\"_ _4\"></span>eements according to <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsaa\">specific terms of<span class=\"_ _0\"></span> each agreement or <span class=\"_ _4\"></span>the quantities and/<span class=\"_ _2\"></span>or v<span class=\"_ _4\"></span>alues of <span class=\"_ _0\"></span>the licensed product </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsab\">sold. The accoun<span class=\"_ _4\"></span>ting policy <span class=\"_ _0\"></span>for the r<span class=\"_ _4\"></span>ecognition of licence <span class=\"_ _0\"></span>fees is based upon satisfaction </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsac\">of<span class=\"_ _4\"></span> the performance obliga<span class=\"_ _4\"></span>tions set out in the contr<span class=\"_ _4\"></span>act such as an assessment of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>work </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws7d gsad\">required bef<span class=\"_ _0\"></span>ore the licence is signed and subsequently during <span class=\"_ _0\"></span>the design, construction and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsae\">commissioning of<span class=\"_ _4\"></span> the licensees<span class=\"_ _4\"></span>\u2019 plant, with an appr<span class=\"_ _4\"></span>opriate proportion of<span class=\"_ gs97\"> </span>the <span class=\"_ _4\"></span>fee recognised </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsaf\">upon signing and the balance recognised as <span class=\"_ _0\"></span>the project progresses to comple<span class=\"_ _4\"></span>tion. The </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsb0\">amount of<span class=\"_ _4\"></span> any<span class=\"_ _4\"></span> cash received but not r<span class=\"_ _4\"></span>ecognised as income is included in the financial </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsb1\">statements as def<span class=\"_ _4\"></span>erred income and shown as a liability<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls121 ws5a gsb2\">Other reven<span class=\"_ _4\"></span>ue<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsb3\">Included within other<span class=\"_ _0\"></span> revenue are r<span class=\"_ _4\"></span>aw <span class=\"_ _4\"></span>wood and acetic acid sales. Rev<span class=\"_ _4\"></span>enue is recognised </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsb4\">from the sale o<span class=\"_ _4\"></span>f goods at a poin<span class=\"_ _4\"></span>t in time and is measured at <span class=\"_ _0\"></span>the amount of <span class=\"_ _4\"></span>the transaction </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsb5\">price received in ex<span class=\"_ _0\"></span>change for <span class=\"_ _4\"></span>transferring goods. R<span class=\"_ _4\"></span>evenue is recognised <span class=\"_ _0\"></span>when the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsb6\">Group<span class=\"_ _0\"></span>\u2019s perf<span class=\"_ _0\"></span>ormance obligations have been satisfied either <span class=\"_ _0\"></span>when the customer collects <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsb7\">goods or <span class=\"_ _0\"></span>when delivered to the cus<span class=\"_ _4\"></span>tomer<span class=\"_ _0\"></span>. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls58 ws32 gsb8\">Finance i<span class=\"_ _4\"></span>ncome<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsb9\">Interest accrues using <span class=\"_ _0\"></span>the effective interest method, i.<span class=\"_ _0\"></span>e. the rate that discoun<span class=\"_ _4\"></span>ts estimated </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsba\">future cash receipts <span class=\"_ _0\"></span>through the expected life o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the financial instrument to <span class=\"_ _4\"></span>the net </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsbb\">carrying amount of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>financial asset.<span class=\"_ _23f\"> </span></div>Finance expenses and borrowing<span class=\"_ _4\"></span> costs<span class=\"_ _23f\"> </span>Finance expenses include the <span class=\"_ _4\"></span>fees, inter<span class=\"_ _4\"></span>est and other <span class=\"_ _0\"></span>finance charges associated with the Group<span class=\"_ _0\"></span>\u2019s loan no<span class=\"_ _4\"></span>tes, credit f<span class=\"_ _4\"></span>acilities and leases, which are e<span class=\"_ _4\"></span>xpensed over<span class=\"_ _4\"></span> the period <span class=\"_ _4\"></span>that the Group has access to <span class=\"_ _0\"></span>the loans, facilities and leases. Foreign e<span class=\"_ _4\"></span>xchange gains or losses on <span class=\"_ _0\"></span>the loan notes and borrowings are included <span class=\"_ _4\"></span>within finance expenses.<span class=\"_ _23f\"> </span>Interest on borr<span class=\"_ _4\"></span>owings directly<span class=\"_ _4\"></span> relating <span class=\"_ _4\"></span>to the construction or<span class=\"_ _0\"></span> production of qualifying assets are capitalised until such <span class=\"_ _0\"></span>time as the assets are substantially<span class=\"_ _0\"></span> ready f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>their intended use or sale. <span class=\"_ _0\"></span>Where funds have been borr<span class=\"_ _4\"></span>owed specifically<span class=\"_ _4\"></span> to <span class=\"_ _4\"></span>finance a project, the amount capitalised represents <span class=\"_ _0\"></span>the actual borrowing costs incurred. Where the <span class=\"_ _0\"></span>funds used to finance a project <span class=\"_ _4\"></span>form part of<span class=\"_ _0\"></span> general borrowings, the amount capitalised is calculated using a w<span class=\"_ _4\"></span>eighted average o<span class=\"_ _4\"></span>f r<span class=\"_ _4\"></span>ates applicable to rele<span class=\"_ _4\"></span>vant general borrowings of<span class=\"_ _0\"></span> the Group during the cons<span class=\"_ _4\"></span>truction period. The capitalisa<span class=\"_ _4\"></span>tion of borr<span class=\"_ _4\"></span>owing costs is suspended during extended periods in which it suspends activ<span class=\"_ _0\"></span>e development of a qualifying asset. Share based pay<span class=\"_ _4\"></span>ments<span class=\"_ _23f\"> </span>The Company<span class=\"_ _4\"></span> awards nil cost options <span class=\"_ _0\"></span>to acquire Ordinary shar<span class=\"_ _4\"></span>es in the capital of<span class=\"_ _0\"></span> the Company<span class=\"_ _4\"></span> to certain Directors and emplo<span class=\"_ _4\"></span>yees. <span class=\"_ _4\"></span>The Company has also pr<span class=\"_ _0\"></span>eviously awarded bonuses to certain employ<span class=\"_ _0\"></span>ees in the form of<span class=\"_ _0\"></span> the award of<span class=\"_ _0\"></span> deferred shares o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the Company<span class=\"_ _0\"></span>. In addition the Company<span class=\"_ _0\"></span> has established an Employee Share Participa<span class=\"_ _4\"></span>tion Plan under which employees subscribe <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> new shar<span class=\"_ _4\"></span>es which are held b<span class=\"_ _0\"></span>y a trust f<span class=\"_ _0\"></span>or the benefit of<span class=\"_ _0\"></span> the subscribing employees. <span class=\"_ _0\"></span>The shares are released <span class=\"_ _4\"></span>to employees after<span class=\"_ _0\"></span> one year<span class=\"_ _2\"></span>, together <span class=\"_ _0\"></span>with an additional, matching share on a one f<span class=\"_ _0\"></span>or one basis.<span class=\"_ _23f\"> </span>The fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> options and deferred shares gr<span class=\"_ _4\"></span>anted are recognised as an emplo<span class=\"_ _4\"></span>yee expense with a corr<span class=\"_ _4\"></span>esponding increase in equity<span class=\"_ _0\"></span>. The <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue is measured at gran<span class=\"_ _4\"></span>t date and is charged <span class=\"_ _4\"></span>to the consolidated statemen<span class=\"_ _4\"></span>t of compr<span class=\"_ _4\"></span>ehensive income over<span class=\"_ _0\"></span> the vesting period during <span class=\"_ _4\"></span>which the employ<span class=\"_ _4\"></span>ees become unconditionally entitled <span class=\"_ _0\"></span>to the options<span class=\"_ gs97\"> </span>or<span class=\"_ gs97\"> </span>shares. The fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> share options granted is measured using a modified Black Scholes model, taking into account the <span class=\"_ _0\"></span>terms and conditions upon which the options <span class=\"_ _0\"></span>were granted. <span class=\"_ _4\"></span>The amount recognised as an expense is adjusted <span class=\"_ _0\"></span>to reflect the actual number<span class=\"_ _4\"></span> of shar<span class=\"_ _4\"></span>e options that v<span class=\"_ _4\"></span>est only <span class=\"_ _0\"></span>where vesting is dependen<span class=\"_ _4\"></span>t upon the satisfaction o<span class=\"_ _4\"></span>f service and non-mark<span class=\"_ _4\"></span>et vesting conditions.<span class=\"_ _23f\"> </span>Non-market <span class=\"_ _0\"></span>vesting conditions are tak<span class=\"_ _4\"></span>en into account by<span class=\"_ _0\"></span> adjusting the number of<span class=\"_ _0\"></span> equity instrumen<span class=\"_ _4\"></span>ts expected to <span class=\"_ _0\"></span>vest at each balance sheet date so that, ultimately<span class=\"_ _2\"></span>, the<span class=\"_ gs97\"> </span>cumulative amount r<span class=\"_ _4\"></span>ecognised over<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>vesting period is based on <span class=\"_ _4\"></span>the number of<span class=\"_ _0\"></span> options which e<span class=\"_ _4\"></span>ventually<span class=\"_ _4\"></span> ves<span class=\"_ _4\"></span>t. Market <span class=\"_ _0\"></span>vesting conditions are factor<span class=\"_ _4\"></span>ed into the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of the options granted. <span class=\"_ _0\"></span>The cumulative expense is not adjusted <span class=\"_ _4\"></span>for <span class=\"_ _0\"></span>failure to achiev<span class=\"_ _4\"></span>e a market vesting<span class=\"_ gs97\"> </span>condition.<span class=\"_ _23f\"> </span>Dividends<span class=\"_ _23f\"> </span>Equity dividends ar<span class=\"_ _4\"></span>e recognised when <span class=\"_ _0\"></span>they become legally<span class=\"_ _4\"></span> payable. Interim equity<span class=\"_ _4\"></span> dividends are recognised <span class=\"_ _0\"></span>when paid. Final equity dividends are recognised <span class=\"_ _0\"></span>when approv<span class=\"_ _4\"></span>ed<span class=\"_ gs97\"> </span>by <span class=\"_ _0\"></span>the shareholders at an annual general meeting.<span class=\"_ _23f\"> </span>Pensio<span class=\"_ _4\"></span>ns<span class=\"_ _23f\"> </span>The Group contributes <span class=\"_ _4\"></span>to certain defined contribution pension and employee bene<span class=\"_ _4\"></span>fit schemes on behalf o<span class=\"_ _4\"></span>f its employ<span class=\"_ _0\"></span>ees. These costs are charged <span class=\"_ _0\"></span>to the consolidated statement of<span class=\"_ _0\"></span> comprehensive income on an accruals basis.<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>ax<span class=\"_ _7\"></span>ation<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>ax on the profit or<span class=\"_ _0\"></span> loss for <span class=\"_ _0\"></span>the year comprises curr<span class=\"_ _4\"></span>ent and deferr<span class=\"_ _4\"></span>ed tax. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ax is recognised in the consolidated sta<span class=\"_ _4\"></span>tement of<span class=\"_ _4\"></span> comprehensive income ex<span class=\"_ _4\"></span>cept to <span class=\"_ _4\"></span>the extent tha<span class=\"_ _4\"></span>t it relates to items recognised directly<span class=\"_ _0\"></span> in equity<span class=\"_ _4\"></span>, in which case it is recognised in equity<span class=\"_ _2\"></span>. Current tax is the expected tax <span class=\"_ _7\"></span>payable on the taxable income for the year<span class=\"_ _2\"></span>, using tax <span class=\"_ _7\"></span>rates enacted or substan<span class=\"_ _4\"></span>tively enacted a<span class=\"_ _4\"></span>t the reporting date <span class=\"_ _0\"></span>together with any<span class=\"_ _0\"></span> adjustment to tax pay<span class=\"_ _4\"></span>able in respect of<span class=\"_ _0\"></span> previous years. Curr<span class=\"_ _4\"></span>ent tax includes <span class=\"_ _4\"></span>the expected impact of<span class=\"_ _4\"></span> claims submitted by <span class=\"_ _0\"></span>the Group to tax authorities in r<span class=\"_ _4\"></span>espect of enhanced <span class=\"_ _0\"></span>tax relief for<span class=\"_ gs97\"> </span>expenditur<span class=\"_ _4\"></span>e on research and dev<span class=\"_ _4\"></span>elopment.<span class=\"_ _23f\"> </span>Deferr<span class=\"_ _4\"></span>ed tax is pro<span class=\"_ _4\"></span>vided on temporary<span class=\"_ _0\"></span> differences between <span class=\"_ _4\"></span>the carrying amounts of<span class=\"_ _4\"></span> assets and liabilities for<span class=\"_ _0\"></span> financial reporting purposes and the amounts used <span class=\"_ _0\"></span>for taxa<span class=\"_ _4\"></span>tion purposes. The follo<span class=\"_ _4\"></span>wing temporary<span class=\"_ _0\"></span> differences are not pr<span class=\"_ _4\"></span>ovided f<span class=\"_ _0\"></span>or:<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the initial recognition of<span class=\"_ _0\"></span> goodwill;<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the initial recognition of<span class=\"_ _0\"></span> assets or liabilities that aff<span class=\"_ _4\"></span>ect neither accounting nor<span class=\"_ _0\"></span> taxable </span>profit other<span class=\"_ _0\"></span> than in a business combination; and<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">differences r<span class=\"_ _4\"></span>elating to inv<span class=\"_ _4\"></span>estments in subsidiaries to <span class=\"_ _0\"></span>the extent that the<span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>will probably<span class=\"_ _4\"></span> </span>not reverse in the for<span class=\"_ _4\"></span>eseeable future.<span class=\"_ _23f\"> </span> The amount of<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax pro<span class=\"_ _4\"></span>vided is based on the expected manner<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> realisation or settlemen<span class=\"_ _4\"></span>t of <span class=\"_ _0\"></span>the carrying amount of assets and liabilities, using <span class=\"_ _4\"></span>tax rates enacted or substan<span class=\"_ _4\"></span>tively enacted a<span class=\"_ _4\"></span>t the reporting date. R<span class=\"_ _4\"></span>ecognition of de<span class=\"_ _4\"></span>ferred <span class=\"_ _4\"></span>tax assets is restricted <span class=\"_ _4\"></span>to the extent <span class=\"_ _0\"></span>that it is probable that futur<span class=\"_ _4\"></span>e taxable pro<span class=\"_ _4\"></span>fits will be av<span class=\"_ _4\"></span>ailable against which <span class=\"_ _0\"></span>the temporary diff<span class=\"_ _0\"></span>erences can be utilised.<span class=\"_ _23f\"> </span>Foreign curre<span class=\"_ _7\"></span>ncies<span class=\"_ _23f\"> </span>The individual financial statements o<span class=\"_ _4\"></span>f each Gr<span class=\"_ _4\"></span>oup company ar<span class=\"_ _0\"></span>e presented in the currency<span class=\"_ _0\"></span> of<span class=\"_ _4\"></span> the primary<span class=\"_ _4\"></span> economic environment in <span class=\"_ _0\"></span>which it operates (the <span class=\"_ _4\"></span>functional currency<span class=\"_ _0\"></span>). For<span class=\"_ _0\"></span> the purposes of<span class=\"_ _4\"></span> the consolidated <span class=\"_ _4\"></span>financial statements, the r<span class=\"_ _4\"></span>esults and financial position of<span class=\"_ _0\"></span> each Group company<span class=\"_ _0\"></span> are expressed in Euro, <span class=\"_ _0\"></span>which is the functional currency<span class=\"_ _0\"></span> of the par<span class=\"_ _0\"></span>ent Company<span class=\"_ _0\"></span>, and the presen<span class=\"_ _4\"></span>tation currency<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> the consolidated financial s<span class=\"_ _4\"></span>tatements.<span class=\"_ _23f\"> </span>In preparing the <span class=\"_ _0\"></span>financial statements of <span class=\"_ _0\"></span>the individual companies, transactions in currencies other<span class=\"_ _0\"></span> than the entity\u2019<span class=\"_ _0\"></span>s functional currencies are recognised at <span class=\"_ _0\"></span>the rates of exchange pre<span class=\"_ _4\"></span>vailing on the da<span class=\"_ _4\"></span>te of <span class=\"_ _0\"></span>the transactions. <span class=\"_ _4\"></span>At each reporting date, monetary<span class=\"_ _0\"></span> assets and liabilities that ar<span class=\"_ _0\"></span>e denominated in foreign currencies ar<span class=\"_ _4\"></span>e retransla<span class=\"_ _4\"></span>ted at the rates pre<span class=\"_ _4\"></span>vailing at tha<span class=\"_ _4\"></span>t date. Non-monetary items <span class=\"_ _0\"></span>that are measured in terms of<span class=\"_ _0\"></span> historical cost<span class=\"_ gs97\"> </span>in<span class=\"_ gs97\"> </span>a f<span class=\"_ _4\"></span>oreign currency<span class=\"_ _0\"></span> are not retranslated. Exchange differ<span class=\"_ _0\"></span>ences are recognised in profit or<span class=\"_ _4\"></span> loss in the period in <span class=\"_ _4\"></span>which they<span class=\"_ _0\"></span> arise.<span class=\"_ _23f\"> </span>For<span class=\"_ _4\"></span> the purposes of<span class=\"_ _0\"></span> presenting consolidated financial statements, <span class=\"_ _0\"></span>the assets and liabilities of<span class=\"_ _4\"></span> the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s foreign operations ar<span class=\"_ _4\"></span>e transla<span class=\"_ _4\"></span>ted at exchange rates pr<span class=\"_ _0\"></span>evailing on the reporting date. Income and expense items ar<span class=\"_ _4\"></span>e translated a<span class=\"_ _4\"></span>t the aver<span class=\"_ _4\"></span>age monthly e<span class=\"_ _4\"></span>xchange rates pre<span class=\"_ _4\"></span>vailing in the month in <span class=\"_ _0\"></span>which the transaction <span class=\"_ _0\"></span>took place. Exchange differences arising, if an<span class=\"_ _4\"></span>y<span class=\"_ _0\"></span>, are recognised in other<span class=\"_ _4\"></span> comprehensive income and accumulated in <span class=\"_ _0\"></span>the foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>translation reserve. Such tr<span class=\"_ _0\"></span>anslation differences are reclassified <span class=\"_ _0\"></span>to profit and loss only on disposal or<span class=\"_ _0\"></span> partial disposal of the o<span class=\"_ _4\"></span>verseas operation.<span class=\"_ _23f\"> </span>Foreign ex<span class=\"_ _4\"></span>change hedging The Group has adopted IFRS 9 hedge accounting in r<span class=\"_ _4\"></span>espect of <span class=\"_ _0\"></span>the cash flow hedging instruments tha<span class=\"_ _4\"></span>t it uses to manage the risk o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>foreign exchange mov<span class=\"_ _4\"></span>ements impacting on<span class=\"_ gs97\"> </span>future cash flo<span class=\"_ _4\"></span>ws and profitability<span class=\"_ _2\"></span>. The Group has prospectiv<span class=\"_ _4\"></span>ely assessed <span class=\"_ _4\"></span>the effectiveness o<span class=\"_ _4\"></span>f its cash <span class=\"_ _4\"></span>flow hedging using <span class=\"_ _0\"></span>the \u2018hedge ratio<span class=\"_ _0\"></span>\u2019 of quantities o<span class=\"_ _4\"></span>f cash held in <span class=\"_ _4\"></span>the same currency<span class=\"_ _4\"></span> as future <span class=\"_ _0\"></span>foreign exchange cash flow<span class=\"_ _0\"></span> quantities related to the underlying <span class=\"_ _0\"></span>transaction. The Gr<span class=\"_ _4\"></span>oup has undertaken a qualitative analysis <span class=\"_ _0\"></span>to confirm that an \u2018<span class=\"_ _4\"></span>economic relationship<span class=\"_ _0\"></span>\u2019 exists between <span class=\"_ _0\"></span>the hedging instrument and the hedged item. It is also sa<span class=\"_ _4\"></span>tisfied that credit risk <span class=\"_ _0\"></span>will not dominate the value changes tha<span class=\"_ _4\"></span>t result fr<span class=\"_ _4\"></span>om that economic rela<span class=\"_ _4\"></span>tionship.<span class=\"_ _23f\"> </span>The Group applies hedge accounting in respect o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>forward contracts. At each period end the Gr<span class=\"_ _4\"></span>oup calculates the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of all <span class=\"_ _4\"></span>foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>forward contracts and <span class=\"_ _4\"></span>the fair<span class=\"_ _0\"></span> value gain or loss is r<span class=\"_ _4\"></span>ecognised within other<span class=\"_ _0\"></span> comprehensive income.<span class=\"_ _23f\"> </span>Gove<span class=\"_ _7\"></span>rn<span class=\"_ _7\"></span>me<span class=\"_ _7\"></span>nt gr<span class=\"_ _7\"></span>an<span class=\"_ _7\"></span>ts<span class=\"_ _23f\"> </span>Government gr<span class=\"_ _4\"></span>ants are recognised a<span class=\"_ _4\"></span>t their<span class=\"_ _4\"></span> fair<span class=\"_ _0\"></span> value wher<span class=\"_ _4\"></span>e there is r<span class=\"_ _4\"></span>easonable assurance that the gr<span class=\"_ _4\"></span>ant will be r<span class=\"_ _4\"></span>eceived and the Gr<span class=\"_ _4\"></span>oup will comply<span class=\"_ _4\"></span> with <span class=\"_ _4\"></span>the attached conditions. When the gran<span class=\"_ _4\"></span>t relates to an e<span class=\"_ _4\"></span>xpense item, it is recognised as income over<span class=\"_ _0\"></span> the period necessary <span class=\"_ _0\"></span>to match the grant on a sys<span class=\"_ _4\"></span>tematic basis to <span class=\"_ _4\"></span>the costs that it is intended <span class=\"_ _0\"></span>to compensate. <span class=\"_ _4\"></span>Where the gr<span class=\"_ _4\"></span>ant relates <span class=\"_ _4\"></span>to an asset the<span class=\"_ _4\"></span>y are cr<span class=\"_ _0\"></span>edited to a deferred income account and released <span class=\"_ _4\"></span>to the statement o<span class=\"_ _4\"></span>f compr<span class=\"_ _4\"></span>ehensive income over<span class=\"_ _0\"></span> the expected useful life of<span class=\"_ _0\"></span> the relevan<span class=\"_ _4\"></span>t asset on a straight line basis.<span class=\"_ _23f\"> </span>Goodwill<span class=\"_ _23f\"> </span>Goodwill arising on the acquisition of<span class=\"_ _0\"></span> a subsidiary undertaking is the diff<span class=\"_ _4\"></span>erence between the fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> the consideration paid and the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the identifiable assets and liabilities acquired. It is capitalised, and is subject to annual impairmen<span class=\"_ _4\"></span>t review<span class=\"_ _4\"></span>s by<span class=\"_ _4\"></span> the Directors. <span class=\"_ _0\"></span>Any impairment arising is char<span class=\"_ _4\"></span>ged to <span class=\"_ _4\"></span>the consolidated statement of<span class=\"_ gs97\"> </span>comprehensive income. <span class=\"_ _0\"></span>Where the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the identifiable assets and liabilities acquired is greater<span class=\"_ _0\"></span> than the f<span class=\"_ _0\"></span>air value o<span class=\"_ _4\"></span>f considera<span class=\"_ _4\"></span>tion paid, the resulting amount is treated as a gain on a bargain pur<span class=\"_ _4\"></span>chase and is recognised in the consolida<span class=\"_ _4\"></span>ted statement of<span class=\"_ gs97\"> </span>comprehensive income.<span class=\"_ _23f\"> </span>Joint ventur<span class=\"_ _7\"></span>e<span class=\"_ _23f\"> </span>The Group has entered in<span class=\"_ _4\"></span>to a joint v<span class=\"_ _4\"></span>enture agreement <span class=\"_ _0\"></span>with Eastman Chemical Company<span class=\"_ _0\"></span>, forming <span class=\"_ _0\"></span>Accoya USA, LL<span class=\"_ _0\"></span>C. The Gr<span class=\"_ _0\"></span>oup applies IFRS 11 for <span class=\"_ _4\"></span>this joint arrangement, and following assessment o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the nature of <span class=\"_ _4\"></span>this joint arrangement, has determined it <span class=\"_ _0\"></span>to be a joint v<span class=\"_ _4\"></span>enture. Inter<span class=\"_ _4\"></span>est in the joint <span class=\"_ _0\"></span>venture is accounted f<span class=\"_ _4\"></span>or using <span class=\"_ _4\"></span>the equity method, after<span class=\"_ gs97\"> </span>initially being r<span class=\"_ _0\"></span>ecognised at cost.<span class=\"_ _23f\"> </span>Further<span class=\"_ _4\"></span> details concerning the <span class=\"_ _0\"></span>Accoya USA, LL<span class=\"_ _0\"></span>C joint ven<span class=\"_ _4\"></span>ture with Eas<span class=\"_ _4\"></span>tman Chemical Company<span class=\"_ _4\"></span> are included in note 25.<span class=\"_ _23f\"> </span>Other intangible asset<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span>Intellectual property<span class=\"_ _0\"></span> rights, including patents, which cover<span class=\"_ _0\"></span> a portfolio of no<span class=\"_ _4\"></span>vel processes and products, are sho<span class=\"_ _4\"></span>wn in the financial s<span class=\"_ _4\"></span>tatements at cost less accumulated amortisation and any<span class=\"_ _4\"></span> amounts by<span class=\"_ _4\"></span> which <span class=\"_ _4\"></span>the carrying value is assessed during an annual r<span class=\"_ _4\"></span>eview<span class=\"_ _4\"></span> to have<span class=\"_ gs97\"> </span>been impaired. <span class=\"_ _0\"></span>The useful economic life of<span class=\"_ _0\"></span> the intellectual property is consider<span class=\"_ _0\"></span>ed to be 20<span class=\"_ gs97\"> </span>years. <span class=\"_ _0\"></span>The amortisation charge in the y<span class=\"_ _4\"></span>ear is <span class=\"_ _0\"></span>within other operating costs in the<span class=\"_ gs97\"> </span>statement of<span class=\"_ _0\"></span> comprehensive income. Internal development cos<span class=\"_ _4\"></span>ts are incurred as part of<span class=\"_ _0\"></span> the Group<span class=\"_ _0\"></span>\u2019s activities including ne<span class=\"_ _4\"></span>w processes, process impr<span class=\"_ _4\"></span>ovements, identifying ne<span class=\"_ _4\"></span>w species and impro<span class=\"_ _0\"></span>ving the Group<span class=\"_ _0\"></span>\u2019s existing products. Resear<span class=\"_ _0\"></span>ch costs are expensed as incurred. Development cos<span class=\"_ _4\"></span>ts are capitalised when all of<span class=\"_ _0\"></span> the criteria set out in IAS 38 \u2018Intangible <span class=\"_ _0\"></span>Assets\u2019 (including criteria concerning technical <span class=\"_ _4\"></span>feasibility<span class=\"_ _0\"></span>, ability and inten<span class=\"_ _4\"></span>tion to use or<span class=\"_ _4\"></span> sell, ability <span class=\"_ _4\"></span>to generate futur<span class=\"_ _4\"></span>e economic benefits, ability <span class=\"_ _0\"></span>to complete the development and ability<span class=\"_ _0\"></span> to reliably<span class=\"_ _4\"></span> measure the expenditure<span class=\"_ _2\"></span>) have been met. These internal de<span class=\"_ _0\"></span>velopment costs are amortised on a straight line basis over<span class=\"_ _0\"></span> their useful economic lif<span class=\"_ _4\"></span>e, between eight and 20 <span class=\"_ _4\"></span>years.<span class=\"_ _23f\"> </span>Proper<span class=\"_ _7\"></span>ty<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _23f\"> </span>Property<span class=\"_ _0\"></span>, plant and equipment are sta<span class=\"_ _4\"></span>ted at cost less accumulated depreciation and any<span class=\"_ gs97\"> </span>impairment charged. Cost includes <span class=\"_ _0\"></span>the original purchase price of <span class=\"_ _0\"></span>the asset as well as costs of<span class=\"_ _4\"></span> bringing the asset <span class=\"_ _0\"></span>to the working condition and location of<span class=\"_ _0\"></span> its intended use. The capitalisation of<span class=\"_ _4\"></span> costs is suspended during extended periods in which it suspends activ<span class=\"_ _0\"></span>e development o<span class=\"_ _4\"></span>f a qualifying asset. Depr<span class=\"_ _4\"></span>eciation is provided at r<span class=\"_ _0\"></span>ates calculated to write off<span class=\"_ _0\"></span> the cost less estimated residual <span class=\"_ _0\"></span>value of each asset, e<span class=\"_ _4\"></span>xcept fr<span class=\"_ _0\"></span>eehold land, over its expected useful life on a str<span class=\"_ _4\"></span>aight line basis, as f<span class=\"_ _4\"></span>ollows:<span class=\"_ _23f\"> </span>Plant and machinery <span class=\"_ _4e\"> </span> <span class=\"_ _8\"></span>These assets comprise plants<span class=\"_ _0\"></span>\u2019 production facilities and machinery<span class=\"_ _0\"></span>, and are depreciated fr<span class=\"_ _0\"></span>om the date they<span class=\"_ _0\"></span> become available <span class=\"_ _4\"></span>for use o<span class=\"_ _0\"></span>ver their<span class=\"_ _0\"></span> useful lives of betw<span class=\"_ _4\"></span>een five and  20 years<span class=\"_ _23f\"> </span>Office equipment <span class=\"_ _19\"> </span> <span class=\"_ _172\"> </span>Useful life of<span class=\"_ _0\"></span> between three and <span class=\"_ _4\"></span>five y<span class=\"_ _4\"></span>ears<span class=\"_ _23f\"> </span>Leased land and buildings <span class=\"_ _15\"> </span> <span class=\"_ _32\"></span>Land held under a finance lease is depr<span class=\"_ _4\"></span>eciated  over<span class=\"_ _0\"></span> the life of<span class=\"_ _4\"></span> the lease<span class=\"_ _23f\"> </span>Impairment of<span class=\"_ _4\"></span> non-financial assets<span class=\"_ _23f\"> </span>The carrying amount of<span class=\"_ _4\"></span> non-current non-financial asse<span class=\"_ _4\"></span>ts of <span class=\"_ _0\"></span>the Group is compared to<span class=\"_ _23f\"> </span> the recov<span class=\"_ _4\"></span>erable amount of<span class=\"_ _0\"></span> the assets whenev<span class=\"_ _4\"></span>er ev<span class=\"_ _4\"></span>ents or changes in cir<span class=\"_ _4\"></span>cumstances<span class=\"_ _23f\"> </span> indicate that <span class=\"_ _0\"></span>the net book value may<span class=\"_ _0\"></span> not be recoverable, or<span class=\"_ _0\"></span> in the case of goodwill,<span class=\"_ _23f\"> </span> annually<span class=\"_ _0\"></span>. The<span class=\"_ gs97\"> </span>reco<span class=\"_ _0\"></span>verable amount is the higher<span class=\"_ _4\"></span> of <span class=\"_ _0\"></span>value in use and the f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value less<span class=\"_ _23f\"> </span> cost<span class=\"_ gs97\"> </span>to sell. In<span class=\"_ gs97\"> </span>assessing the <span class=\"_ _0\"></span>value in use, the expected futur<span class=\"_ _4\"></span>e cash flows <span class=\"_ _0\"></span>from the assets<span class=\"_ _23f\"> </span> are determined by<span class=\"_ _0\"></span> applying a discount rate to <span class=\"_ _4\"></span>the anticipated pre-tax <span class=\"_ _4\"></span>future cash flo<span class=\"_ _4\"></span>ws.<span class=\"_ _23f\"> </span> An<span class=\"_ gs97\"> </span>impairment charge is recognised in <span class=\"_ _0\"></span>the consolidated statement of compr<span class=\"_ _4\"></span>ehensive<span class=\"_ _23f\"> </span> income to <span class=\"_ _4\"></span>the extent that <span class=\"_ _0\"></span>the carrying amount exceeds the assets<span class=\"_ _0\"></span>\u2019 recoverable amount.<span class=\"_ _23f\"> </span> The revised carrying amounts ar<span class=\"_ _4\"></span>e amortised or depr<span class=\"_ _4\"></span>eciated in line with Group accoun<span class=\"_ _4\"></span>ting<span class=\"_ _23f\"> </span> policies. <span class=\"_ _4\"></span>A pr<span class=\"_ _4\"></span>eviously<span class=\"_ _4\"></span> recognised impairment loss, other<span class=\"_ _4\"></span> than on goodwill, is re<span class=\"_ _4\"></span>versed if<span class=\"_ _23f\"> </span><span class=\"_ _4\"></span> the recov<span class=\"_ _4\"></span>erable amount increases as a r<span class=\"_ _4\"></span>esult of a r<span class=\"_ _0\"></span>eversal of <span class=\"_ _4\"></span>the conditions that originally<span class=\"_ _23f\"> </span><span class=\"_ _0\"></span> resulted in the impairmen<span class=\"_ _4\"></span>t. This r<span class=\"_ _4\"></span>eversal is recognised in <span class=\"_ _0\"></span>the consolidated statement<span class=\"_ _23f\"> </span> of<span class=\"_ _4\"></span> comprehensive income and is limited <span class=\"_ _4\"></span>to the carrying amount <span class=\"_ _4\"></span>that w<span class=\"_ _4\"></span>ould have been<span class=\"_ _23f\"> </span> determined, net of<span class=\"_ _0\"></span> depreciation, had no impairment loss been recognised in prior <span class=\"_ _0\"></span>years.<span class=\"_ _23f\"> </span> Assets are grouped a<span class=\"_ _4\"></span>t the lowes<span class=\"_ _4\"></span>t levels f<span class=\"_ _0\"></span>or which <span class=\"_ _4\"></span>there are separa<span class=\"_ _4\"></span>tely identifiable cash<span class=\"_ _23f\"> </span> flows (<span class=\"_ _2\"></span>cash generating units<span class=\"_ _0\"></span>) for<span class=\"_ _4\"></span> purposes of assessing impairmen<span class=\"_ _4\"></span>t. Leases<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>o the extent <span class=\"_ _0\"></span>that a right-of-contr<span class=\"_ _4\"></span>ol exists over<span class=\"_ _0\"></span> an asset subject to a lease, a right-of<span class=\"_ _0\"></span>-<span class=\"_ _23f\"> </span>use asset, represen<span class=\"_ _4\"></span>ting the Group<span class=\"_ _2\"></span>\u2019s right to use <span class=\"_ _0\"></span>the underlying leased asset, and a lease liability<span class=\"_ _0\"></span>, representing <span class=\"_ _4\"></span>the Group<span class=\"_ _0\"></span>\u2019s obligation <span class=\"_ _0\"></span>to make lease payments, are recognised in the<span class=\"_ gs97\"> </span>consolidated statement of<span class=\"_ _0\"></span> financial position at the commencement o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the lease. The right-of<span class=\"_ _0\"></span>-use asset is measured initially at cost and includes <span class=\"_ _0\"></span>the amount of initial measurement of<span class=\"_ _0\"></span> the lease liability<span class=\"_ _0\"></span>, any initial direct cos<span class=\"_ _4\"></span>ts incurred, including advance lease payments, and an estimate of<span class=\"_ _0\"></span> the dismantling, remov<span class=\"_ _0\"></span>al and restoration costs required in terms of<span class=\"_ _4\"></span> the lease. Depreciation is char<span class=\"_ _4\"></span>ged to <span class=\"_ _4\"></span>the consolidated income statement so as to depreciate <span class=\"_ _4\"></span>the right-of<span class=\"_ _0\"></span>-use asset from the commencement date <span class=\"_ _0\"></span>to the earlier of<span class=\"_ _0\"></span> the end of<span class=\"_ _4\"></span> the useful lif<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the right-of-use asset or<span class=\"_ _0\"></span> the end of <span class=\"_ _0\"></span>the lease term. The lease <span class=\"_ _0\"></span>term shall include the period of<span class=\"_ _0\"></span> an extension option where it is r<span class=\"_ _4\"></span>easonably certain <span class=\"_ _0\"></span>that the option will be e<span class=\"_ _4\"></span>xercised. <span class=\"_ _0\"></span>Where the lease contains a purchase op<span class=\"_ _4\"></span>tion the asset is <span class=\"_ _4\"></span>written off<span class=\"_ _4\"></span> over<span class=\"_ _4\"></span> the useful lif<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the asset when it is reasonably<span class=\"_ _0\"></span> certain that the purchase option will<span class=\"_ gs97\"> </span>be<span class=\"_ gs97\"> </span>exercised.<span class=\"_ _23f\"> </span> The lease liability is measur<span class=\"_ _4\"></span>ed at the presen<span class=\"_ _4\"></span>t value o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the future lease payments, including<span class=\"_ gs97\"> </span>variable lease payments <span class=\"_ _0\"></span>that depend on an index and the exercise price of<span class=\"_ _4\"></span> purchase options <span class=\"_ _4\"></span>where it is reasonably<span class=\"_ _0\"></span> certain that the option <span class=\"_ _4\"></span>will be exercised, discounted using the inter<span class=\"_ _0\"></span>est rate implicit in the lease, if<span class=\"_ _4\"></span> readily de<span class=\"_ _4\"></span>terminable. If <span class=\"_ _4\"></span>the implicit interest r<span class=\"_ _4\"></span>ate cannot be readily<span class=\"_ _0\"></span> determined, the lessee\u2019<span class=\"_ _0\"></span>s incremental borrowing r<span class=\"_ _4\"></span>ate is used. Finance charges are r<span class=\"_ _4\"></span>ecognised in the consolidated statemen<span class=\"_ _4\"></span>t of compr<span class=\"_ _4\"></span>ehensive income over<span class=\"_ _0\"></span> the period of <span class=\"_ _0\"></span>the lease. Lease expenses f<span class=\"_ _0\"></span>or leases with a duration o<span class=\"_ _4\"></span>f one <span class=\"_ _0\"></span>year or less and lo<span class=\"_ _4\"></span>w-value assets are no<span class=\"_ _4\"></span>t recognised in the consolida<span class=\"_ _4\"></span>ted statement of<span class=\"_ _0\"></span> financial position, and are charged to <span class=\"_ _0\"></span>the consolidated income statement <span class=\"_ _0\"></span>when incurred. Low-value assets are de<span class=\"_ _4\"></span>termined based on<span class=\"_ gs97\"> </span>quantitative criteria.<span class=\"_ _23f\"> </span>The Group has used the <span class=\"_ _0\"></span>following practical expedients permitted by<span class=\"_ _0\"></span> the standard:<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The use of a single discoun<span class=\"_ _4\"></span>t rate to a portf<span class=\"_ _0\"></span>olio of leases with r<span class=\"_ _4\"></span>easonably similar<span class=\"_ _0\"></span> </span>characteristics<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Reliance on previous assessments on <span class=\"_ _0\"></span>whether leases are onerous<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The use of hindsigh<span class=\"_ _4\"></span>t in determining the lease <span class=\"_ _4\"></span>term where <span class=\"_ _0\"></span>the contract contains options </span>to extend or <span class=\"_ _0\"></span>terminate the lease.<span class=\"_ _23f\"> </span>Invent<span class=\"_ _7\"></span>or<span class=\"_ _7\"></span>ie<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span>Raw materials, <span class=\"_ _0\"></span>which consist of unprocessed <span class=\"_ _0\"></span>timber and chemicals used in manufacturing operations, are <span class=\"_ _0\"></span>valued at the lower<span class=\"_ _0\"></span> of cost and net r<span class=\"_ _4\"></span>ealisable value. <span class=\"_ _0\"></span>The basis on which cost is derived is a first-in, <span class=\"_ _0\"></span>first-out basis.<span class=\"_ _23f\"> </span>Inventory<span class=\"_ _0\"></span> in the process of<span class=\"_ _4\"></span> being produced is disclosed as <span class=\"_ _4\"></span>work in progress and <span class=\"_ _0\"></span>the costs associated to <span class=\"_ _0\"></span>where it is in the process are capitalised <span class=\"_ _0\"></span>to its value. Finished goods, comprising processed timber<span class=\"_ _2\"></span>, are stated at <span class=\"_ _0\"></span>the lower of<span class=\"_ _0\"></span> weighted aver<span class=\"_ _4\"></span>age cost of<span class=\"_ _4\"></span> production or<span class=\"_ _4\"></span> net realisable <span class=\"_ _4\"></span>value. Costs include direct materials, dir<span class=\"_ _4\"></span>ect labour costs and production ov<span class=\"_ _4\"></span>erheads (<span class=\"_ _0\"></span>excluding <span class=\"_ _4\"></span>the depreciation of<span class=\"_ _0\"></span> relevant property<span class=\"_ _0\"></span> and plant and equipment<span class=\"_ _0\"></span>) absorbed at an appropriate level of<span class=\"_ _0\"></span> capacity utilisation. Net realisable value repr<span class=\"_ _4\"></span>esents the estimated selling price less all e<span class=\"_ _4\"></span>xpected costs to completion and costs to be incurr<span class=\"_ _4\"></span>ed in selling and distribution.<span class=\"_ _23f\"> </span><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs18a\">Fa<span class=\"_ _4\"></span>ir value measurement<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs18b\">Assets and liabilities that ar<span class=\"_ _0\"></span>e measured at fair<span class=\"_ _4\"></span> value, or<span class=\"_ _0\"></span> where the <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue of <span class=\"_ _0\"></span>financial </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs18c\">instruments has been disclosed in notes <span class=\"_ _4\"></span>to the financial s<span class=\"_ _4\"></span>tatements, are based on <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs18d\">following <span class=\"_ _4\"></span>fair<span class=\"_ _4\"></span> value measur<span class=\"_ _4\"></span>ement hierarch<span class=\"_ _4\"></span>y:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs18e\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 1 \u2013 quoted prices (<span class=\"_ _2\"></span>unadjusted) in active markets <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> identical assets or liabilities;<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs18f\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 2 \u2013 inputs other<span class=\"_ _0\"></span> than quoted prices included within le<span class=\"_ _4\"></span>vel 1 that ar<span class=\"_ _0\"></span>e observable for<span class=\"_ _4\"></span> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs190\">the asset or liability<span class=\"_ _2\"></span>, either directly<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>that is, as prices<span class=\"_ _0\"></span>) or indirectly<span class=\"_ _0\"></span> (that is, derived <span class=\"_ _0\"></span>from </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs191\">prices<span class=\"_ _0\"></span>); and<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs192\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 3 \u2013 inputs <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the asset or<span class=\"_ _0\"></span> liability that are no<span class=\"_ _4\"></span>t based on observable marke<span class=\"_ _4\"></span>t data </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs193\">(<span class=\"_ _4\"></span>that is, unobservable inputs<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs194\">Specific v<span class=\"_ _4\"></span>aluation methodologies used to <span class=\"_ _0\"></span>value financial instruments include other<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs195\">techniques, including discounted cash flow<span class=\"_ _0\"></span> analysis, are used to determine <span class=\"_ _0\"></span>the fair  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs196\">values of<span class=\"_ _0\"></span> other financial instruments.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs197\">Financial assets<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs198\">Financial assets and financial liabilities ar<span class=\"_ _4\"></span>e recognised in the Gr<span class=\"_ _4\"></span>oup<span class=\"_ _0\"></span>\u2019s consolidated </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs199\">statement of<span class=\"_ _0\"></span> financial position when the Gr<span class=\"_ _0\"></span>oup becomes party to <span class=\"_ _4\"></span>the contractual </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs19a\">provisions of<span class=\"_ _0\"></span> the instrument.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs19b\">Financial assets are initially<span class=\"_ _0\"></span> measured at fair<span class=\"_ _4\"></span> value and in <span class=\"_ _0\"></span>the case of inves<span class=\"_ _4\"></span>tments not at  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs19c\">fair<span class=\"_ _4\"></span> value <span class=\"_ _0\"></span>through profit or loss, <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue plus directly<span class=\"_ _4\"></span> attributable transaction cos<span class=\"_ _4\"></span>ts. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs19d\">Except <span class=\"_ _0\"></span>where a reliable fair<span class=\"_ _0\"></span> value cannot be obtained, unlisted shar<span class=\"_ _4\"></span>es held by <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs19e\">Group<span class=\"_ gs97\"> </span>are classified as <span class=\"_ _4\"></span>fair<span class=\"_ _4\"></span> value <span class=\"_ _0\"></span>through other comprehensiv<span class=\"_ _4\"></span>e income and are stated </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs19f\">at<span class=\"_ gs97\"> </span>fair<span class=\"_ _4\"></span> value. Gains and losses arising <span class=\"_ _0\"></span>from changes in fair<span class=\"_ _4\"></span> value ar<span class=\"_ _4\"></span>e recognised directly<span class=\"_ _0\"></span> in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1a0\">other compr<span class=\"_ _0\"></span>ehensive income, with dividends recognised in pro<span class=\"_ _4\"></span>fit or loss. <span class=\"_ _0\"></span>Where it is not </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1a1\">possible to obtain a r<span class=\"_ _4\"></span>eliable fair<span class=\"_ _0\"></span> value, these in<span class=\"_ _4\"></span>vestments are held a<span class=\"_ _4\"></span>t cost less provision </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1a2\">for<span class=\"_ gs97\"> </span>impairment.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1a3\">Loans and receivables, <span class=\"_ _0\"></span>which comprise non-derivative financial assets <span class=\"_ _0\"></span>with fixed and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1a4\">determinable payments <span class=\"_ _4\"></span>that are not quoted on an activ<span class=\"_ _0\"></span>e market, are initially r<span class=\"_ _0\"></span>ecognised at </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1a5\">fair<span class=\"_ _4\"></span> value plus <span class=\"_ _0\"></span>transaction costs that are dir<span class=\"_ _4\"></span>ectly attributable <span class=\"_ _0\"></span>to their acquisition or<span class=\"_ _4\"></span> issue </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1a6\">and are subsequently<span class=\"_ _0\"></span> carried at amortised cost using the effective in<span class=\"_ _4\"></span>terest rate me<span class=\"_ _4\"></span>thod, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1a7\">less provision <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> impairment.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs1a9\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1aa\">T<span class=\"_ _2\"></span>rade receivables ar<span class=\"_ _0\"></span>e initially recognised at f<span class=\"_ _4\"></span>air <span class=\"_ _4\"></span>value and are subsequently<span class=\"_ _0\"></span> measured at </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1ab\">amortised cost using the eff<span class=\"_ _0\"></span>ective interest rate method, less allo<span class=\"_ _4\"></span>wance f<span class=\"_ _4\"></span>or impairments. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1ac\">The Group has elected to apply<span class=\"_ _0\"></span> the IFRS 9 practical expedient option <span class=\"_ _0\"></span>to measure the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1ad\">value of<span class=\"_ _0\"></span> its trade receivables at <span class=\"_ _0\"></span>transaction price, as they<span class=\"_ _4\"></span> do not contain a significant </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5d gs1ae\">financing element. <span class=\"_ _4\"></span>The Group applies IFRS 9\u2019<span class=\"_ _0\"></span>s \u2018simplified\u2019 approach tha<span class=\"_ _4\"></span>t requires companies </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1af\">to recognise the lif<span class=\"_ _0\"></span>etime expected losses on its trade receiv<span class=\"_ _4\"></span>ables. A<span class=\"_ _4\"></span>t the date of<span class=\"_ _0\"></span> initial </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1b0\">recognition, the cr<span class=\"_ _0\"></span>edit losses expected to arise over<span class=\"_ _4\"></span> the life<span class=\"_ _4\"></span>time of<span class=\"_ _4\"></span> a trade r<span class=\"_ _4\"></span>eceivable are </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1b1\">recognised as an impairment and are adjus<span class=\"_ _4\"></span>ted, over<span class=\"_ _4\"></span> the lif<span class=\"_ _4\"></span>etime of<span class=\"_ _4\"></span> the receiv<span class=\"_ _4\"></span>able, to reflect </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1b2\">objective evidence re<span class=\"_ _4\"></span>flecting whether<span class=\"_ _0\"></span> the Group will no<span class=\"_ _4\"></span>t be able to collect its debts. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs1b3\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1b4\">Cash and cash equivalents in <span class=\"_ _4\"></span>the consolidated statement of<span class=\"_ _0\"></span> financial position comprise </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1b5\">cash at bank and in hand and short-term deposits, including liquidity <span class=\"_ _0\"></span>funds, with an original </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1b6\">maturity o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>three months or less. For<span class=\"_ _0\"></span> the purpose of <span class=\"_ _0\"></span>the statement of consolidated cash </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1b7\">flow<span class=\"_ _0\"></span>, cash and cash equivalents consist of<span class=\"_ _4\"></span> cash and cash equivalents as defined abov<span class=\"_ _4\"></span>e, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1b8\">net<span class=\"_ gs97\"> </span>of<span class=\"_ _0\"></span> outstanding bank overdrafts. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs1b9\">Financial liabili<span class=\"_ _4\"></span>ties </div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs1ba\">Other financial liabilities<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1bb\">T<span class=\"_ _2\"></span>rade payables and other<span class=\"_ _0\"></span> financial liabilities are initially r<span class=\"_ _0\"></span>ecognised at fair <span class=\"_ _0\"></span>value and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1bc\">subsequently carried a<span class=\"_ _4\"></span>t amortised cost using the eff<span class=\"_ _4\"></span>ective interes<span class=\"_ _4\"></span>t method.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1bd\">Loans and other<span class=\"_ _4\"></span> borrowings are initially<span class=\"_ _0\"></span> recognised at the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of amounts r<span class=\"_ _4\"></span>eceived </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1be\">net of<span class=\"_ _0\"></span> transaction costs and subsequently<span class=\"_ _4\"></span> measured at amortised cost using <span class=\"_ _4\"></span>the effective </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1bf\">interest method. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1c0\">Borrowings ar<span class=\"_ _4\"></span>e removed <span class=\"_ _0\"></span>from the balance sheet when <span class=\"_ _0\"></span>the obligation specified in the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1c1\">contract is discharged, cancelled or<span class=\"_ _0\"></span> expired. The diff<span class=\"_ _0\"></span>erence between the carrying amount </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1c2\">of<span class=\"_ _4\"></span> a financial liability<span class=\"_ _4\"></span> that has been extinguished or<span class=\"_ _0\"></span> transferred <span class=\"_ _0\"></span>to another party and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1c3\">the consideration paid, including any<span class=\"_ _0\"></span> non cash assets transferr<span class=\"_ _4\"></span>ed or liabilities assumed, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1c4\">is<span class=\"_ gs97\"> </span>recognised in pro<span class=\"_ _4\"></span>fit or loss as other<span class=\"_ _0\"></span> income or finance costs.<span class=\"_ _23f\"> </span></div>Derivatives ar<span class=\"_ _4\"></span>e not classified as basic financial instrumen<span class=\"_ _4\"></span>ts. These ar<span class=\"_ _4\"></span>e initially r<span class=\"_ _4\"></span>ecognised at fair<span class=\"_ _4\"></span> value on <span class=\"_ _0\"></span>the date the derivative contr<span class=\"_ _4\"></span>act is entered into<span class=\"_ _4\"></span>, with costs being char<span class=\"_ _4\"></span>ged to the profit or<span class=\"_ _0\"></span> loss. They<span class=\"_ _4\"></span> are subsequently<span class=\"_ _4\"></span> measured at f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value with changes in the pr<span class=\"_ _4\"></span>ofit or loss. Financial guarantee con<span class=\"_ _4\"></span>tract<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span>Financial guarantee contr<span class=\"_ _4\"></span>acts are recognised as a <span class=\"_ _4\"></span>financial liability at <span class=\"_ _4\"></span>the time <span class=\"_ _4\"></span>the guarantee is issued.<span class=\"_ _23f\"> </span>The liability is initially<span class=\"_ _0\"></span> measured at fair<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>alue, which is determined based on <span class=\"_ _0\"></span>the present value of<span class=\"_ _0\"></span> the difference in cash <span class=\"_ _4\"></span>flows between <span class=\"_ _0\"></span>the contractual payments required under<span class=\"_ _0\"></span> the FHB borrowing (<span class=\"_ _0\"></span>provided <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _4\"></span>s joint v<span class=\"_ _4\"></span>enture \u2013 <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _0\"></span>) and the payments that are estimated <span class=\"_ _0\"></span>to be required without <span class=\"_ _4\"></span>the guarantee being pro<span class=\"_ _4\"></span>vided by <span class=\"_ _0\"></span>Accsys to FHB<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>o calculate the f<span class=\"_ _0\"></span>air value o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the guarantee, <span class=\"_ _4\"></span>the present <span class=\"_ _4\"></span>value calculation is then <span class=\"_ _0\"></span>weighted by<span class=\"_ _4\"></span> the probability<span class=\"_ _0\"></span> of the guar<span class=\"_ _0\"></span>antee being called by FHB. Where guarantees in r<span class=\"_ _0\"></span>elation to loans or other<span class=\"_ _0\"></span> payables of associates ar<span class=\"_ _4\"></span>e provided <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> no compensation, the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>values are accounted f<span class=\"_ _0\"></span>or as contributions and recognised as part of<span class=\"_ _0\"></span> the cost of<span class=\"_ _4\"></span> the inv<span class=\"_ _4\"></span>estment.<span class=\"_ _23f\"> </span>Share capit<span class=\"_ _7\"></span>al<span class=\"_ _23f\"> </span>Financial instruments issued by<span class=\"_ _0\"></span> the Group are <span class=\"_ _4\"></span>treated as equity<span class=\"_ _4\"></span> only <span class=\"_ _4\"></span>to the extent <span class=\"_ _0\"></span>that they<span class=\"_ _4\"></span> do not meet the de<span class=\"_ _4\"></span>finition of a <span class=\"_ _0\"></span>financial liability. <span class=\"_ _0\"></span>The Group<span class=\"_ _0\"></span>\u2019s shares ar<span class=\"_ _0\"></span>e classified as equity instrumen<span class=\"_ _4\"></span>ts.<span class=\"_ _23f\"> </span>Segmental re<span class=\"_ _7\"></span>por<span class=\"_ _7\"></span>ting<span class=\"_ _23f\"> </span>Operating segments ar<span class=\"_ _4\"></span>e reported in a manner consis<span class=\"_ _4\"></span>tent with <span class=\"_ _4\"></span>the internal reporting provided <span class=\"_ _0\"></span>to the Board of<span class=\"_ _4\"></span> Accs<span class=\"_ _4\"></span>ys <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _0\"></span>C, the chief oper<span class=\"_ _0\"></span>ating decision makers (<span class=\"_ _4\"></span>CODM) of <span class=\"_ _0\"></span>the Group. <span class=\"_ _4\"></span>The Board are responsible <span class=\"_ _0\"></span>for allocating resour<span class=\"_ _4\"></span>ces and assessing performance of<span class=\"_ _0\"></span> the operating segments and has been identified as steering <span class=\"_ _0\"></span>the committee that makes str<span class=\"_ _4\"></span>ategic decisions.<span class=\"_ _23f\"> </span><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsfc wsea gs1e4\">Alternativ<span class=\"_ _0\"></span>e Performance<span class=\"_ _0\"></span> Measures </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1e5\">The Group presents certain measur<span class=\"_ _0\"></span>es of financial perf<span class=\"_ _4\"></span>ormance, position or cash flo<span class=\"_ _4\"></span>ws in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1e6\">the <span class=\"_ _4\"></span>Annual Report and Financial Statements tha<span class=\"_ _4\"></span>t are not defined or<span class=\"_ _0\"></span> specified according </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1e7\">to IFRS (International Financial Reporting Standards<span class=\"_ _2\"></span>). These measures, re<span class=\"_ _4\"></span>ferred <span class=\"_ _0\"></span>to as </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1e8\">Alternative P<span class=\"_ _4\"></span>erformance Measures (<span class=\"_ _0\"></span>APMs<span class=\"_ _0\"></span>), are prepared on a consistent basis <span class=\"_ _0\"></span>for all </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1e9\">periods presented in <span class=\"_ _4\"></span>this report. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1ea\">The significant <span class=\"_ _4\"></span>APMs are: </div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls1 ws140 gs1eb\">Net debt </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1ec\">A<span class=\"_ _4\"></span> measure comprising short term and long-term borr<span class=\"_ _4\"></span>owings (including lease obligations<span class=\"_ _0\"></span>) </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1ed\">less cash and cash equivalents. Net debt ignor<span class=\"_ _0\"></span>es any movements in embedded deriv<span class=\"_ _0\"></span>atives </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1ee\">to provide a measur<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s true net indeb<span class=\"_ _4\"></span>tedness or ov<span class=\"_ _0\"></span>erall leverage. </div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs1ef\">Underlying E<span class=\"_ _4\"></span>BITD<span class=\"_ _4\"></span>A </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1f0\">Operating pro<span class=\"_ _4\"></span>fit/(loss<span class=\"_ _0\"></span>) befor<span class=\"_ _4\"></span>e Exceptional items, deprecia<span class=\"_ _4\"></span>tion and amortisation. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1f1\">Underlying EBITDA<span class=\"_ _0\"></span> provides a measure of<span class=\"_ _0\"></span> the cash-generating ability o<span class=\"_ _0\"></span>f the business tha<span class=\"_ _4\"></span>t </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5e gs1f2\">is comparable from year to year<span class=\"_ _2\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs1f3\">Underlying E<span class=\"_ _4\"></span>BIT </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1f4\">Operating pro<span class=\"_ _4\"></span>fit/(loss<span class=\"_ _0\"></span>) befor<span class=\"_ _4\"></span>e Exceptional items. Underlying EBIT<span class=\"_ _0\"></span> provides a measure of<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1f5\">the operating performance <span class=\"_ _0\"></span>that is comparable from <span class=\"_ _0\"></span>year to <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls1 ws140 gs1f6\">Adjuste<span class=\"_ _7\"></span>d EBIT<span class=\"_ _4\"></span>DA </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1f7\">Underlying EBITDA<span class=\"_ _0\"></span> plus the Group<span class=\"_ _0\"></span>\u2019s attributable shar<span class=\"_ _0\"></span>e of the <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _0\"></span> joint venture<span class=\"_ _0\"></span>\u2019s </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1f8\">underlying EBITDA. <span class=\"_ _0\"></span>Adjusted EBITDA<span class=\"_ _4\"></span> provides a measure o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the cash-generating ability of<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1f9\">the business that is compar<span class=\"_ _4\"></span>able from <span class=\"_ _0\"></span>year to <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls1 ws140 gs1fa\">Adjuste<span class=\"_ _7\"></span>d EBIT </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1fb\">Underlying EBIT plus <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s attributable share of<span class=\"_ _0\"></span> the <span class=\"_ _4\"></span>Accoya USA<span class=\"_ _0\"></span> joint ven<span class=\"_ _4\"></span>ture<span class=\"_ _4\"></span>\u2019<span class=\"_ _4\"></span>s </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1fc\">underlying EBIT<span class=\"_ _2\"></span>. Adjusted EBIT<span class=\"_ _4\"></span> provides a measur<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the operating performance that is </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5e gs1fd\">comparable from year<span class=\"_ _0\"></span> to year<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls37 ws1 gs1fe\">Free c<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>sh flo<span class=\"_ _7\"></span>w<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1ff\">Net cash fr<span class=\"_ _4\"></span>om operating activities less inves<span class=\"_ _4\"></span>tment in property<span class=\"_ _0\"></span>, plant and equipment and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs200\">intangible assets. See note 26.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls3a ws45 gs201\">Leverage ratio<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs202\">Lever<span class=\"_ _4\"></span>age ratio is <span class=\"_ _4\"></span>the ratio of<span class=\"_ _0\"></span> net debt to underlying EBITDA.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs3d\">Bas<span class=\"_ _7\"></span>is of acc<span class=\"_ _7\"></span>ounti<span class=\"_ _7\"></span>ng<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3e\">The Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>financial statements have been prepared under<span class=\"_ _0\"></span> the historical cost convention </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3f\">(<span class=\"_ _0\"></span>except <span class=\"_ _0\"></span>for certain financial instrumen<span class=\"_ _4\"></span>ts and equity inv<span class=\"_ _4\"></span>estments which ar<span class=\"_ _4\"></span>e measured at </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs40\">fair<span class=\"_ _4\"></span> value<span class=\"_ _2\"></span>), in accordance with UK<span class=\"_ _2\"></span>-adopted international accounting standards and with </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs41\">the requirements o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the Companies Act 2006 as applicable to companies r<span class=\"_ _4\"></span>eporting under </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs42\">those standards. In addition, <span class=\"_ _4\"></span>the financial statements ar<span class=\"_ _4\"></span>e also prepared in accor<span class=\"_ _4\"></span>dance  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs43\">with international financial r<span class=\"_ _4\"></span>eporting standards adopted pursuant <span class=\"_ _0\"></span>to Regulation (EC)  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs44\">No 1606/2002 as it applies in <span class=\"_ _0\"></span>the European Union and the Dutch Financial Markets </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws94 gs45\">Supervision Act.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "The Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>financial statements have been prepared under<span class=\"_ _0\"></span> the historical cost convention (<span class=\"_ _0\"></span>except <span class=\"_ _0\"></span>for certain financial instrumen<span class=\"_ _4\"></span>ts and equity inv<span class=\"_ _4\"></span>estments which ar<span class=\"_ _4\"></span>e measured at fair<span class=\"_ _4\"></span> value<span class=\"_ _2\"></span>), in accordance with UK<span class=\"_ _2\"></span>-adopted international accounting standards and with the requirements o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the Companies Act 2006 as applicable to companies r<span class=\"_ _4\"></span>eporting under those standards. In addition, <span class=\"_ _4\"></span>the financial statements ar<span class=\"_ _4\"></span>e also prepared in accor<span class=\"_ _4\"></span>dance  with international financial r<span class=\"_ _4\"></span>eporting standards adopted pursuant <span class=\"_ _0\"></span>to Regulation (EC)  No 1606/2002 as it applies in <span class=\"_ _0\"></span>the European Union and the Dutch Financial Markets Supervision Act.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls25 ws136 gs47\">Going concern<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs48\">The consolidated financial statemen<span class=\"_ _4\"></span>ts are prepared on a going concern basis, <span class=\"_ _0\"></span>which </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs49\">assumes that <span class=\"_ _0\"></span>the Group will continue in operational exis<span class=\"_ _4\"></span>tence for<span class=\"_ _0\"></span> the for<span class=\"_ _4\"></span>eseeable future, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4a\">and at least f<span class=\"_ _0\"></span>or the 12 months fr<span class=\"_ _0\"></span>om the date these financial sta<span class=\"_ _4\"></span>tements are appro<span class=\"_ _4\"></span>ved  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4b\">(<span class=\"_ _4\"></span>the \u2018<span class=\"_ _0\"></span>going concern period\u2019). As part of<span class=\"_ _0\"></span> the Group<span class=\"_ _0\"></span>\u2019s going concern r<span class=\"_ _4\"></span>eview<span class=\"_ _0\"></span>, the Directors </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4c\">have assessed <span class=\"_ _4\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>trading forecasts, <span class=\"_ _0\"></span>working capital and liquidity requir<span class=\"_ _4\"></span>ements, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4d\">and bank facility<span class=\"_ _0\"></span> covenant compliance f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the going concern period under a base case </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4e\">scenario and a reverse s<span class=\"_ _4\"></span>tress tes<span class=\"_ _4\"></span>t scenario. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4f\">The cash flow<span class=\"_ _0\"></span> forecasts used <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the going concern assessment repr<span class=\"_ _0\"></span>esent the Directors\u2019 </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs50\">best estimate of<span class=\"_ _0\"></span> trading performance and cost implications in <span class=\"_ _0\"></span>the market based on current </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs51\">agreements, mark<span class=\"_ _4\"></span>et experience and consumer demand e<span class=\"_ _4\"></span>xpectations. These <span class=\"_ _0\"></span>forecasts </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws59 gs52\">indicate that, in or<span class=\"_ _4\"></span>der <span class=\"_ _4\"></span>to continue as a going concern, the Gr<span class=\"_ _4\"></span>oup is dependent on achieving </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs53\">a certain level of<span class=\"_ _0\"></span> performance relating to <span class=\"_ _0\"></span>the production and sale of <span class=\"_ _0\"></span>Accoya,  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs54\">and the management o<span class=\"_ _4\"></span>f its <span class=\"_ _4\"></span>working capital. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs55\">The Directors<span class=\"_ _4\"></span>\u2019 have also considered <span class=\"_ _0\"></span>the possible quantum and timing of<span class=\"_ _4\"></span> funding requir<span class=\"_ _4\"></span>ed </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs56\">to fund <span class=\"_ _4\"></span>the ramp up of<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>Accoya USA<span class=\"_ _2\"></span>\u2019s opera<span class=\"_ _4\"></span>tions. Accs<span class=\"_ _0\"></span>ys has a contractual obligation to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs57\">fund its 60% share of<span class=\"_ _0\"></span> Accoya US<span class=\"_ _4\"></span>A, LL<span class=\"_ _0\"></span>C on a pro rata basis with its joint <span class=\"_ _0\"></span>venture partner </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs58\">(Eastman Chemical Company<span class=\"_ _0\"></span>). <span class=\"_ _4\"></span>This funding has been considered in both scenarios.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs59\">The Group is also dependent on <span class=\"_ _4\"></span>the Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>financial resources including its existing  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs5a\">cash position, banking and finance f<span class=\"_ _0\"></span>acilities (<span class=\"_ _4\"></span>see note 26 for<span class=\"_ _0\"></span> details<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs5b\">The Directors considered a r<span class=\"_ _4\"></span>everse str<span class=\"_ _4\"></span>ess test scenario against <span class=\"_ _0\"></span>the base case to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs5c\">determine the decr<span class=\"_ _4\"></span>ease in Group sales <span class=\"_ _4\"></span>volumes required <span class=\"_ _0\"></span>to breach bank covenants only<span class=\"_ _0\"></span>, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs5d\">as there is <span class=\"_ _0\"></span>far greater<span class=\"_ _0\"></span> liquidity headroom within <span class=\"_ _0\"></span>the Group. The Dir<span class=\"_ _0\"></span>ectors do not expect </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs5e\">the assumptions in the r<span class=\"_ _4\"></span>everse str<span class=\"_ _4\"></span>ess test scenario <span class=\"_ _4\"></span>to materialise, but should they<span class=\"_ _0\"></span> unfold, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs5f\">the Group has sever<span class=\"_ _0\"></span>al mitigating actions it can implement to manage its going concern<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs61\">risk, such as deferring discr<span class=\"_ _4\"></span>etionary capital expenditur<span class=\"_ _0\"></span>e and implementing further cost </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs62\">reductions to ensur<span class=\"_ _0\"></span>e there are no cov<span class=\"_ _4\"></span>enant breaches during the going concern period. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs63\">In the re<span class=\"_ _4\"></span>verse stress <span class=\"_ _0\"></span>test, a decrease of mor<span class=\"_ _4\"></span>e than appro<span class=\"_ _0\"></span>ximately 13.4% on Group sales </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs64\">volumes compared <span class=\"_ _0\"></span>to the prior <span class=\"_ _4\"></span>year or<span class=\"_ _0\"></span> a decrease of mor<span class=\"_ _4\"></span>e than appro<span class=\"_ _4\"></span>ximately 28.5% </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs65\">compared to <span class=\"_ _0\"></span>the equivalent base scenario period was r<span class=\"_ _4\"></span>equired to br<span class=\"_ _4\"></span>each the <span class=\"_ _4\"></span>first bank </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs66\">covenant. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs67\">The Directors believe <span class=\"_ _0\"></span>that while some uncertainty<span class=\"_ _4\"></span> always inheren<span class=\"_ _4\"></span>tly r<span class=\"_ _4\"></span>emains in achieving </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs68\">the for<span class=\"_ _0\"></span>ecasts, in particular in relation <span class=\"_ _4\"></span>to market conditions outside of<span class=\"_ _0\"></span> the Group<span class=\"_ _0\"></span>\u2019s contr<span class=\"_ _0\"></span>ol, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs69\">after car<span class=\"_ _4\"></span>efully considering all <span class=\"_ _0\"></span>the factors explained in this sta<span class=\"_ _4\"></span>tement, there is sufficien<span class=\"_ _4\"></span>t </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs6a\">liquidity and co<span class=\"_ _4\"></span>venant headroom such <span class=\"_ _0\"></span>that there is no material uncertainty<span class=\"_ _4\"></span> with respect  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs6b\">to going concern and have prepar<span class=\"_ _0\"></span>ed the financial statements on <span class=\"_ _4\"></span>this basis. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsfc wsea gs6d\">Exc<span class=\"_ _4\"></span>eptional<span class=\"_ _4\"></span> items<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs6e\">Exceptional items ar<span class=\"_ _4\"></span>e events or<span class=\"_ _4\"></span> transactions <span class=\"_ _0\"></span>that fall outside the or<span class=\"_ _4\"></span>dinary activities of<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs6f\">the Group and <span class=\"_ _4\"></span>which by <span class=\"_ _0\"></span>virtue of their<span class=\"_ _0\"></span> size or incidence, have been separ<span class=\"_ _4\"></span>ately disclosed </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs70\">in order<span class=\"_ _4\"></span> to impro<span class=\"_ _4\"></span>ve a users<span class=\"_ _4\"></span>\u2019 understanding of<span class=\"_ _4\"></span> the financial sta<span class=\"_ _4\"></span>tements. <span class=\"_ _4\"></span>These include </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs71\">impairment losses (<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>the reversal of<span class=\"_ _4\"></span> previously<span class=\"_ _0\"></span> recorded exceptional impairments<span class=\"_ _2\"></span>), </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs72\">restructuring costs, significant gains or<span class=\"_ _0\"></span> losses following <span class=\"_ _4\"></span>the disposal of an asse<span class=\"_ _4\"></span>t and other </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs73\">significant one-off<span class=\"_ _4\"></span> events or<span class=\"_ _0\"></span> transactions. See note 5 f<span class=\"_ _0\"></span>or details of e<span class=\"_ _4\"></span>xceptional items.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs75\">Business combinations<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs76\">A<span class=\"_ _4\"></span> subsidiary is an entity<span class=\"_ _0\"></span> over <span class=\"_ _4\"></span>which the Group has con<span class=\"_ _4\"></span>trol. Control is e<span class=\"_ _4\"></span>vident wher<span class=\"_ _4\"></span>e  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs77\">the Group is exposed <span class=\"_ _4\"></span>to, or<span class=\"_ _4\"></span> has rights to, <span class=\"_ _0\"></span>variable returns fr<span class=\"_ _4\"></span>om its involvemen<span class=\"_ _4\"></span>t with  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs78\">that entity<span class=\"_ _4\"></span> and has the ability<span class=\"_ _4\"></span> to aff<span class=\"_ _4\"></span>ect those re<span class=\"_ _4\"></span>turns through its pow<span class=\"_ _0\"></span>er over<span class=\"_ _4\"></span> that entity<span class=\"_ _2\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs79\">The consolidated financial statemen<span class=\"_ _4\"></span>ts present the r<span class=\"_ _0\"></span>esults of the Gr<span class=\"_ _4\"></span>oup including the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs7a\">results of<span class=\"_ _0\"></span> Accsys <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>echnologies plc and its subsidiaries and joint ventur<span class=\"_ _4\"></span>e. All In<span class=\"_ _4\"></span>tra-group </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs7b\">transactions and balances are eliminated in <span class=\"_ _0\"></span>full.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs7c\">The consolidated financial statemen<span class=\"_ _4\"></span>ts incorporate the r<span class=\"_ _0\"></span>esults of business combinations </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs7d\">using the acquisition method. In <span class=\"_ _0\"></span>the consolidated statement of <span class=\"_ _4\"></span>financial position, the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs7e\">acquirer\u2019<span class=\"_ _0\"></span>s identifiable assets, liabilities, and contingent liabilities are initially<span class=\"_ _0\"></span> recognised  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs7f\">at their<span class=\"_ _0\"></span> fair <span class=\"_ _0\"></span>values at the acquisition date. <span class=\"_ _0\"></span>The results of operations acquir<span class=\"_ _0\"></span>ed or disposed </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs80\">are included in the consolida<span class=\"_ _4\"></span>ted statement of<span class=\"_ _0\"></span> comprehensive income from <span class=\"_ _0\"></span>the effective </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs81\">date of<span class=\"_ _4\"></span> acquiring control or<span class=\"_ _4\"></span> up to <span class=\"_ _4\"></span>the effective date o<span class=\"_ _4\"></span>f disposal.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs83\">As allowed under<span class=\"_ _4\"></span> IFRS 1, some business combinations effected prior<span class=\"_ _0\"></span> to transition <span class=\"_ _0\"></span>to IFRS, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs84\">were accounted <span class=\"_ _0\"></span>for using the mer<span class=\"_ _4\"></span>ger method o<span class=\"_ _4\"></span>f accounting. Under<span class=\"_ _0\"></span> this method, assets </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs85\">and liabilities are included in the consolida<span class=\"_ _4\"></span>tion at their<span class=\"_ _4\"></span> book v<span class=\"_ _4\"></span>alues, not fair<span class=\"_ _0\"></span> values, and  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs86\">any<span class=\"_ _4\"></span> differences betw<span class=\"_ _4\"></span>een the cost of<span class=\"_ _0\"></span> investment and net assets acquir<span class=\"_ _4\"></span>ed wer<span class=\"_ _4\"></span>e tak<span class=\"_ _4\"></span>en to the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs87\">merger<span class=\"_ _4\"></span> reserve. <span class=\"_ _0\"></span>The majority of<span class=\"_ _4\"></span> the merger<span class=\"_ _0\"></span> reserve arose fr<span class=\"_ _4\"></span>om a corporate restructuring </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs88\">in the <span class=\"_ _0\"></span>year ended 31 March 2006 <span class=\"_ _4\"></span>which introduced <span class=\"_ _0\"></span>Accsys T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _0\"></span>C as the new<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs89\">holding Company<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs8a\">Non-controlling inter<span class=\"_ _4\"></span>ests are measured, at initial r<span class=\"_ _0\"></span>ecognition, as the non-controlling </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs8b\">proportion of<span class=\"_ _0\"></span> the fair<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>alues of <span class=\"_ _0\"></span>the assets and liabilities recognised at acquisition. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs8c\">After initial r<span class=\"_ _4\"></span>ecognition, non-controlling interes<span class=\"_ _4\"></span>ts are measured as <span class=\"_ _4\"></span>the aggregate of<span class=\"_ _0\"></span>  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs8d\">the v<span class=\"_ _4\"></span>alue at initial recognition and their<span class=\"_ _0\"></span> subsequent proportionate share of<span class=\"_ _0\"></span> profits and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs8e\">losses less any<span class=\"_ _4\"></span> distributions made. Changes in the Group<span class=\"_ _2\"></span>\u2019s interests in subsidiaries <span class=\"_ _0\"></span>that  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs8f\">do not result in a change in contr<span class=\"_ _4\"></span>ol are accounted f<span class=\"_ _0\"></span>or as equity <span class=\"_ _4\"></span>transactions. <span class=\"_ _0\"></span>Any resulting </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs90\">difference be<span class=\"_ _4\"></span>tween the amount b<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>which the non-controlling interests ar<span class=\"_ _0\"></span>e adjusted and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs91\">the fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> the consideration payable or<span class=\"_ _0\"></span> receivable is recognised directly<span class=\"_ _0\"></span> in equity  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5a gs92\">and attributed to the <span class=\"_ _7\"></span>shareholders.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs93\">When the Group ceases <span class=\"_ _0\"></span>to consolidate or equity accoun<span class=\"_ _4\"></span>t for<span class=\"_ _0\"></span> an investment because of<span class=\"_ _4\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs94\">a loss of<span class=\"_ _4\"></span> control, joint contr<span class=\"_ _4\"></span>ol or significant influence, an<span class=\"_ _4\"></span>y r<span class=\"_ _4\"></span>etained interest in <span class=\"_ _0\"></span>the entity </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs95\">is remeasured <span class=\"_ _0\"></span>to its fair <span class=\"_ _0\"></span>value, with the change in carrying amount r<span class=\"_ _4\"></span>ecognised in profit </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs96\">or<span class=\"_ gs97\"> </span>loss.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Business combinations<span class=\"_ _23f\"> </span>A<span class=\"_ _4\"></span> subsidiary is an entity<span class=\"_ _0\"></span> over <span class=\"_ _4\"></span>which the Group has con<span class=\"_ _4\"></span>trol. Control is e<span class=\"_ _4\"></span>vident wher<span class=\"_ _4\"></span>e  the Group is exposed <span class=\"_ _4\"></span>to, or<span class=\"_ _4\"></span> has rights to, <span class=\"_ _0\"></span>variable returns fr<span class=\"_ _4\"></span>om its involvemen<span class=\"_ _4\"></span>t with  that entity<span class=\"_ _4\"></span> and has the ability<span class=\"_ _4\"></span> to aff<span class=\"_ _4\"></span>ect those re<span class=\"_ _4\"></span>turns through its pow<span class=\"_ _0\"></span>er over<span class=\"_ _4\"></span> that entity<span class=\"_ _2\"></span>. The consolidated financial statemen<span class=\"_ _4\"></span>ts present the r<span class=\"_ _0\"></span>esults of the Gr<span class=\"_ _4\"></span>oup including the results of<span class=\"_ _0\"></span> Accsys <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>echnologies plc and its subsidiaries and joint ventur<span class=\"_ _4\"></span>e. All In<span class=\"_ _4\"></span>tra-group transactions and balances are eliminated in <span class=\"_ _0\"></span>full.<span class=\"_ _23f\"> </span>The consolidated financial statemen<span class=\"_ _4\"></span>ts incorporate the r<span class=\"_ _0\"></span>esults of business combinations using the acquisition method. In <span class=\"_ _0\"></span>the consolidated statement of <span class=\"_ _4\"></span>financial position, the acquirer\u2019<span class=\"_ _0\"></span>s identifiable assets, liabilities, and contingent liabilities are initially<span class=\"_ _0\"></span> recognised  at their<span class=\"_ _0\"></span> fair <span class=\"_ _0\"></span>values at the acquisition date. <span class=\"_ _0\"></span>The results of operations acquir<span class=\"_ _0\"></span>ed or disposed are included in the consolida<span class=\"_ _4\"></span>ted statement of<span class=\"_ _0\"></span> comprehensive income from <span class=\"_ _0\"></span>the effective date of<span class=\"_ _4\"></span> acquiring control or<span class=\"_ _4\"></span> up to <span class=\"_ _4\"></span>the effective date o<span class=\"_ _4\"></span>f disposal.<span class=\"_ _23f\"> </span>As allowed under<span class=\"_ _4\"></span> IFRS 1, some business combinations effected prior<span class=\"_ _0\"></span> to transition <span class=\"_ _0\"></span>to IFRS, were accounted <span class=\"_ _0\"></span>for using the mer<span class=\"_ _4\"></span>ger method o<span class=\"_ _4\"></span>f accounting. Under<span class=\"_ _0\"></span> this method, assets and liabilities are included in the consolida<span class=\"_ _4\"></span>tion at their<span class=\"_ _4\"></span> book v<span class=\"_ _4\"></span>alues, not fair<span class=\"_ _0\"></span> values, and  any<span class=\"_ _4\"></span> differences betw<span class=\"_ _4\"></span>een the cost of<span class=\"_ _0\"></span> investment and net assets acquir<span class=\"_ _4\"></span>ed wer<span class=\"_ _4\"></span>e tak<span class=\"_ _4\"></span>en to the merger<span class=\"_ _4\"></span> reserve. <span class=\"_ _0\"></span>The majority of<span class=\"_ _4\"></span> the merger<span class=\"_ _0\"></span> reserve arose fr<span class=\"_ _4\"></span>om a corporate restructuring in the <span class=\"_ _0\"></span>year ended 31 March 2006 <span class=\"_ _4\"></span>which introduced <span class=\"_ _0\"></span>Accsys T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _0\"></span>C as the new<span class=\"_ _0\"></span> holding Company<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span>Non-controlling inter<span class=\"_ _4\"></span>ests are measured, at initial r<span class=\"_ _0\"></span>ecognition, as the non-controlling proportion of<span class=\"_ _0\"></span> the fair<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>alues of <span class=\"_ _0\"></span>the assets and liabilities recognised at acquisition. After initial r<span class=\"_ _4\"></span>ecognition, non-controlling interes<span class=\"_ _4\"></span>ts are measured as <span class=\"_ _4\"></span>the aggregate of<span class=\"_ _0\"></span>  the v<span class=\"_ _4\"></span>alue at initial recognition and their<span class=\"_ _0\"></span> subsequent proportionate share of<span class=\"_ _0\"></span> profits and losses less any<span class=\"_ _4\"></span> distributions made. Changes in the Group<span class=\"_ _2\"></span>\u2019s interests in subsidiaries <span class=\"_ _0\"></span>that  do not result in a change in contr<span class=\"_ _4\"></span>ol are accounted f<span class=\"_ _0\"></span>or as equity <span class=\"_ _4\"></span>transactions. <span class=\"_ _0\"></span>Any resulting difference be<span class=\"_ _4\"></span>tween the amount b<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>which the non-controlling interests ar<span class=\"_ _0\"></span>e adjusted and the fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> the consideration payable or<span class=\"_ _0\"></span> receivable is recognised directly<span class=\"_ _0\"></span> in equity  and attributed to the <span class=\"_ _7\"></span>shareholders.<span class=\"_ _23f\"> </span>When the Group ceases <span class=\"_ _0\"></span>to consolidate or equity accoun<span class=\"_ _4\"></span>t for<span class=\"_ _0\"></span> an investment because of<span class=\"_ _4\"></span> a loss of<span class=\"_ _4\"></span> control, joint contr<span class=\"_ _4\"></span>ol or significant influence, an<span class=\"_ _4\"></span>y r<span class=\"_ _4\"></span>etained interest in <span class=\"_ _0\"></span>the entity is remeasured <span class=\"_ _0\"></span>to its fair <span class=\"_ _0\"></span>value, with the change in carrying amount r<span class=\"_ _4\"></span>ecognised in profit or<span class=\"_ gs97\"> </span>loss.<span class=\"_ _23f\"> </span>Goodwill<span class=\"_ _23f\"> </span>Goodwill arising on the acquisition of<span class=\"_ _0\"></span> a subsidiary undertaking is the diff<span class=\"_ _4\"></span>erence between the fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> the consideration paid and the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the identifiable assets and liabilities acquired. It is capitalised, and is subject to annual impairmen<span class=\"_ _4\"></span>t review<span class=\"_ _4\"></span>s by<span class=\"_ _4\"></span> the Directors. <span class=\"_ _0\"></span>Any impairment arising is char<span class=\"_ _4\"></span>ged to <span class=\"_ _4\"></span>the consolidated statement of<span class=\"_ gs97\"> </span>comprehensive income. <span class=\"_ _0\"></span>Where the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the identifiable assets and liabilities acquired is greater<span class=\"_ _0\"></span> than the f<span class=\"_ _0\"></span>air value o<span class=\"_ _4\"></span>f considera<span class=\"_ _4\"></span>tion paid, the resulting amount is treated as a gain on a bargain pur<span class=\"_ _4\"></span>chase and is recognised in the consolida<span class=\"_ _4\"></span>ted statement of<span class=\"_ gs97\"> </span>comprehensive income.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Accsys Technologies plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "plc",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Non-controlling inter<span class=\"_ _4\"></span>ests are measured, at initial r<span class=\"_ _0\"></span>ecognition, as the non-controlling proportion of<span class=\"_ _0\"></span> the fair<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>alues of <span class=\"_ _0\"></span>the assets and liabilities recognised at acquisition. After initial r<span class=\"_ _4\"></span>ecognition, non-controlling interes<span class=\"_ _4\"></span>ts are measured as <span class=\"_ _4\"></span>the aggregate of<span class=\"_ _0\"></span>  the v<span class=\"_ _4\"></span>alue at initial recognition and their<span class=\"_ _0\"></span> subsequent proportionate share of<span class=\"_ _0\"></span> profits and losses less any<span class=\"_ _4\"></span> distributions made. Changes in the Group<span class=\"_ _2\"></span>\u2019s interests in subsidiaries <span class=\"_ _0\"></span>that  do not result in a change in contr<span class=\"_ _4\"></span>ol are accounted f<span class=\"_ _0\"></span>or as equity <span class=\"_ _4\"></span>transactions. <span class=\"_ _0\"></span>Any resulting difference be<span class=\"_ _4\"></span>tween the amount b<span class=\"_ _4\"></span>y <span class=\"_ _0\"></span>which the non-controlling interests ar<span class=\"_ _0\"></span>e adjusted and the fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> the consideration payable or<span class=\"_ _0\"></span> receivable is recognised directly<span class=\"_ _0\"></span> in equity  and attributed to the <span class=\"_ _7\"></span>shareholders.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs99\">Rev<span class=\"_ _4\"></span>enue from contract<span class=\"_ _7\"></span>s with customers<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs9a\">Revenue is measur<span class=\"_ _4\"></span>ed at the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the consideration receivable. Rev<span class=\"_ _4\"></span>enue is </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs9b\">recognised to <span class=\"_ _0\"></span>the extent that it is highly<span class=\"_ _4\"></span> probable that a significan<span class=\"_ _4\"></span>t reversal <span class=\"_ _0\"></span>will not  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs9c\">occur based on <span class=\"_ _0\"></span>the consideration in the contract. <span class=\"_ _0\"></span>The following specific recognition </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs9d\">criteria must also be met bef<span class=\"_ _4\"></span>ore rev<span class=\"_ _4\"></span>enue is recognised.<span class=\"_ _23f\"> </span></div>Manufacturing revenue<span class=\"_ _23f\"> </span>Revenue is r<span class=\"_ _4\"></span>ecognised from <span class=\"_ _0\"></span>the sale of goods at a point in <span class=\"_ _4\"></span>time and is measured at<span class=\"_ gs97\"> </span>the<span class=\"_ gs97\"> </span>amount of<span class=\"_ _0\"></span> the transaction price receiv<span class=\"_ _0\"></span>ed in exchange for<span class=\"_ _0\"></span> transferring goods.  The transaction price is <span class=\"_ _0\"></span>the expected consideration to be receiv<span class=\"_ _4\"></span>ed, to <span class=\"_ _4\"></span>the extent that it is highly pr<span class=\"_ _4\"></span>obable that <span class=\"_ _4\"></span>there will no<span class=\"_ _4\"></span>t be a significant rev<span class=\"_ _4\"></span>ersal of r<span class=\"_ _0\"></span>evenue in the futur<span class=\"_ _4\"></span>e. Revenue is r<span class=\"_ _4\"></span>ecognised when <span class=\"_ _4\"></span>the Group<span class=\"_ _0\"></span>\u2019s perf<span class=\"_ _0\"></span>ormance obligations under the rele<span class=\"_ _4\"></span>vant customer con<span class=\"_ _4\"></span>tract have been satisfied <span class=\"_ _0\"></span>when the customer collects <span class=\"_ _4\"></span>the goods or <span class=\"_ _0\"></span>when delivered <span class=\"_ _0\"></span>to the customer<span class=\"_ _0\"></span>. Manufacturing re<span class=\"_ _4\"></span>venue includes the sale o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>Accoya wood and<span class=\"_ gs97\"> </span>T<span class=\"_ _2\"></span>ricoya panels. Licensing fee<span class=\"_ _7\"></span>s Licence fees ar<span class=\"_ _0\"></span>e recognised over <span class=\"_ _0\"></span>the period of the r<span class=\"_ _4\"></span>elevant agr<span class=\"_ _4\"></span>eements according to <span class=\"_ _0\"></span>the specific terms of<span class=\"_ _0\"></span> each agreement or <span class=\"_ _4\"></span>the quantities and/<span class=\"_ _2\"></span>or v<span class=\"_ _4\"></span>alues of <span class=\"_ _0\"></span>the licensed product sold. The accoun<span class=\"_ _4\"></span>ting policy <span class=\"_ _0\"></span>for the r<span class=\"_ _4\"></span>ecognition of licence <span class=\"_ _0\"></span>fees is based upon satisfaction of<span class=\"_ _4\"></span> the performance obliga<span class=\"_ _4\"></span>tions set out in the contr<span class=\"_ _4\"></span>act such as an assessment of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>work required bef<span class=\"_ _0\"></span>ore the licence is signed and subsequently during <span class=\"_ _0\"></span>the design, construction and commissioning of<span class=\"_ _4\"></span> the licensees<span class=\"_ _4\"></span>\u2019 plant, with an appr<span class=\"_ _4\"></span>opriate proportion of<span class=\"_ gs97\"> </span>the <span class=\"_ _4\"></span>fee recognised upon signing and the balance recognised as <span class=\"_ _0\"></span>the project progresses to comple<span class=\"_ _4\"></span>tion. The amount of<span class=\"_ _4\"></span> any<span class=\"_ _4\"></span> cash received but not r<span class=\"_ _4\"></span>ecognised as income is included in the financial statements as def<span class=\"_ _4\"></span>erred income and shown as a liability<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span>Other reven<span class=\"_ _4\"></span>ue<span class=\"_ _23f\"> </span>Included within other<span class=\"_ _0\"></span> revenue are r<span class=\"_ _4\"></span>aw <span class=\"_ _4\"></span>wood and acetic acid sales. Rev<span class=\"_ _4\"></span>enue is recognised from the sale o<span class=\"_ _4\"></span>f goods at a poin<span class=\"_ _4\"></span>t in time and is measured at <span class=\"_ _0\"></span>the amount of <span class=\"_ _4\"></span>the transaction price received in ex<span class=\"_ _0\"></span>change for <span class=\"_ _4\"></span>transferring goods. R<span class=\"_ _4\"></span>evenue is recognised <span class=\"_ _0\"></span>when the Group<span class=\"_ _0\"></span>\u2019s perf<span class=\"_ _0\"></span>ormance obligations have been satisfied either <span class=\"_ _0\"></span>when the customer collects <span class=\"_ _4\"></span>the goods or <span class=\"_ _0\"></span>when delivered to the cus<span class=\"_ _4\"></span>tomer<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Licensing fee<span class=\"_ _7\"></span>s Licence fees ar<span class=\"_ _0\"></span>e recognised over <span class=\"_ _0\"></span>the period of the r<span class=\"_ _4\"></span>elevant agr<span class=\"_ _4\"></span>eements according to <span class=\"_ _0\"></span>the specific terms of<span class=\"_ _0\"></span> each agreement or <span class=\"_ _4\"></span>the quantities and/<span class=\"_ _2\"></span>or v<span class=\"_ _4\"></span>alues of <span class=\"_ _0\"></span>the licensed product sold. The accoun<span class=\"_ _4\"></span>ting policy <span class=\"_ _0\"></span>for the r<span class=\"_ _4\"></span>ecognition of licence <span class=\"_ _0\"></span>fees is based upon satisfaction of<span class=\"_ _4\"></span> the performance obliga<span class=\"_ _4\"></span>tions set out in the contr<span class=\"_ _4\"></span>act such as an assessment of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>work required bef<span class=\"_ _0\"></span>ore the licence is signed and subsequently during <span class=\"_ _0\"></span>the design, construction and commissioning of<span class=\"_ _4\"></span> the licensees<span class=\"_ _4\"></span>\u2019 plant, with an appr<span class=\"_ _4\"></span>opriate proportion of<span class=\"_ gs97\"> </span>the <span class=\"_ _4\"></span>fee recognised upon signing and the balance recognised as <span class=\"_ _0\"></span>the project progresses to comple<span class=\"_ _4\"></span>tion. The amount of<span class=\"_ _4\"></span> any<span class=\"_ _4\"></span> cash received but not r<span class=\"_ _4\"></span>ecognised as income is included in the financial statements as def<span class=\"_ _4\"></span>erred income and shown as a liability<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Finance i<span class=\"_ _4\"></span>ncome<span class=\"_ _23f\"> </span>Interest accrues using <span class=\"_ _0\"></span>the effective interest method, i.<span class=\"_ _0\"></span>e. the rate that discoun<span class=\"_ _4\"></span>ts estimated future cash receipts <span class=\"_ _0\"></span>through the expected life o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the financial instrument to <span class=\"_ _4\"></span>the net carrying amount of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>financial asset.<span class=\"_ _23f\"> </span>Interest on borr<span class=\"_ _4\"></span>owings directly<span class=\"_ _4\"></span> relating <span class=\"_ _4\"></span>to the construction or<span class=\"_ _0\"></span> production of qualifying assets are capitalised until such <span class=\"_ _0\"></span>time as the assets are substantially<span class=\"_ _0\"></span> ready f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>their intended use or sale. <span class=\"_ _0\"></span>Where funds have been borr<span class=\"_ _4\"></span>owed specifically<span class=\"_ _4\"></span> to <span class=\"_ _4\"></span>finance a project, the amount capitalised represents <span class=\"_ _0\"></span>the actual borrowing costs incurred. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "Finance i<span class=\"_ _4\"></span>ncome<span class=\"_ _23f\"> </span>Interest accrues using <span class=\"_ _0\"></span>the effective interest method, i.<span class=\"_ _0\"></span>e. the rate that discoun<span class=\"_ _4\"></span>ts estimated future cash receipts <span class=\"_ _0\"></span>through the expected life o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the financial instrument to <span class=\"_ _4\"></span>the net carrying amount of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>financial asset.<span class=\"_ _23f\"> </span>Finance expenses and borrowing<span class=\"_ _4\"></span> costs<span class=\"_ _23f\"> </span>Finance expenses include the <span class=\"_ _4\"></span>fees, inter<span class=\"_ _4\"></span>est and other <span class=\"_ _0\"></span>finance charges associated with the Group<span class=\"_ _0\"></span>\u2019s loan no<span class=\"_ _4\"></span>tes, credit f<span class=\"_ _4\"></span>acilities and leases, which are e<span class=\"_ _4\"></span>xpensed over<span class=\"_ _4\"></span> the period <span class=\"_ _4\"></span>that the Group has access to <span class=\"_ _0\"></span>the loans, facilities and leases. Foreign e<span class=\"_ _4\"></span>xchange gains or losses on <span class=\"_ _0\"></span>the loan notes and borrowings are included <span class=\"_ _4\"></span>within finance expenses.<span class=\"_ _23f\"> </span>Interest on borr<span class=\"_ _4\"></span>owings directly<span class=\"_ _4\"></span> relating <span class=\"_ _4\"></span>to the construction or<span class=\"_ _0\"></span> production of qualifying assets are capitalised until such <span class=\"_ _0\"></span>time as the assets are substantially<span class=\"_ _0\"></span> ready f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>their intended use or sale. <span class=\"_ _0\"></span>Where funds have been borr<span class=\"_ _4\"></span>owed specifically<span class=\"_ _4\"></span> to <span class=\"_ _4\"></span>finance a project, the amount capitalised represents <span class=\"_ _0\"></span>the actual borrowing costs incurred. Where the <span class=\"_ _0\"></span>funds used to finance a project <span class=\"_ _4\"></span>form part of<span class=\"_ _0\"></span> general borrowings, the amount capitalised is calculated using a w<span class=\"_ _4\"></span>eighted average o<span class=\"_ _4\"></span>f r<span class=\"_ _4\"></span>ates applicable to rele<span class=\"_ _4\"></span>vant general borrowings of<span class=\"_ _0\"></span> the Group during the cons<span class=\"_ _4\"></span>truction period. The capitalisa<span class=\"_ _4\"></span>tion of borr<span class=\"_ _4\"></span>owing costs is suspended during extended periods in which it suspends activ<span class=\"_ _0\"></span>e development of a qualifying asset.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gsbd\">Finance expenses and borrowing<span class=\"_ _4\"></span> costs<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsbe\">Finance expenses include the <span class=\"_ _4\"></span>fees, inter<span class=\"_ _4\"></span>est and other <span class=\"_ _0\"></span>finance charges associated with the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsbf\">Group<span class=\"_ _0\"></span>\u2019s loan no<span class=\"_ _4\"></span>tes, credit f<span class=\"_ _4\"></span>acilities and leases, which are e<span class=\"_ _4\"></span>xpensed over<span class=\"_ _4\"></span> the period <span class=\"_ _4\"></span>that the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsc0\">Group has access to <span class=\"_ _0\"></span>the loans, facilities and leases. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsc1\">Foreign e<span class=\"_ _4\"></span>xchange gains or losses on <span class=\"_ _0\"></span>the loan notes and borrowings are included <span class=\"_ _4\"></span>within </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsc2\">finance expenses.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsc3\">Interest on borr<span class=\"_ _4\"></span>owings directly<span class=\"_ _4\"></span> relating <span class=\"_ _4\"></span>to the construction or<span class=\"_ _0\"></span> production of qualifying </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws59 gsc4\">assets are capitalised until such <span class=\"_ _0\"></span>time as the assets are substantially<span class=\"_ _0\"></span> ready f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>their intended </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsc5\">use or sale. <span class=\"_ _0\"></span>Where funds have been borr<span class=\"_ _4\"></span>owed specifically<span class=\"_ _4\"></span> to <span class=\"_ _4\"></span>finance a project, the amount </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsc6\">capitalised represents <span class=\"_ _0\"></span>the actual borrowing costs incurred. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsc7\">Where the <span class=\"_ _0\"></span>funds used to finance a project <span class=\"_ _4\"></span>form part of<span class=\"_ _0\"></span> general borrowings, the amount </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsc8\">capitalised is calculated using a w<span class=\"_ _4\"></span>eighted average o<span class=\"_ _4\"></span>f r<span class=\"_ _4\"></span>ates applicable to rele<span class=\"_ _4\"></span>vant general </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsc9\">borrowings of<span class=\"_ _0\"></span> the Group during the cons<span class=\"_ _4\"></span>truction period. The capitalisa<span class=\"_ _4\"></span>tion of borr<span class=\"_ _4\"></span>owing </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsca\">costs is suspended during extended periods in which it suspends activ<span class=\"_ _0\"></span>e development of a </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gscb\">qualifying asset. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Finance expenses and borrowing<span class=\"_ _4\"></span> costs<span class=\"_ _23f\"> </span>Finance expenses include the <span class=\"_ _4\"></span>fees, inter<span class=\"_ _4\"></span>est and other <span class=\"_ _0\"></span>finance charges associated with the Group<span class=\"_ _0\"></span>\u2019s loan no<span class=\"_ _4\"></span>tes, credit f<span class=\"_ _4\"></span>acilities and leases, which are e<span class=\"_ _4\"></span>xpensed over<span class=\"_ _4\"></span> the period <span class=\"_ _4\"></span>that the Group has access to <span class=\"_ _0\"></span>the loans, facilities and leases. Foreign e<span class=\"_ _4\"></span>xchange gains or losses on <span class=\"_ _0\"></span>the loan notes and borrowings are included <span class=\"_ _4\"></span>within finance expenses.<span class=\"_ _23f\"> </span>Interest on borr<span class=\"_ _4\"></span>owings directly<span class=\"_ _4\"></span> relating <span class=\"_ _4\"></span>to the construction or<span class=\"_ _0\"></span> production of qualifying assets are capitalised until such <span class=\"_ _0\"></span>time as the assets are substantially<span class=\"_ _0\"></span> ready f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>their intended use or sale. <span class=\"_ _0\"></span>Where funds have been borr<span class=\"_ _4\"></span>owed specifically<span class=\"_ _4\"></span> to <span class=\"_ _4\"></span>finance a project, the amount capitalised represents <span class=\"_ _0\"></span>the actual borrowing costs incurred. Where the <span class=\"_ _0\"></span>funds used to finance a project <span class=\"_ _4\"></span>form part of<span class=\"_ _0\"></span> general borrowings, the amount capitalised is calculated using a w<span class=\"_ _4\"></span>eighted average o<span class=\"_ _4\"></span>f r<span class=\"_ _4\"></span>ates applicable to rele<span class=\"_ _4\"></span>vant general borrowings of<span class=\"_ _0\"></span> the Group during the cons<span class=\"_ _4\"></span>truction period. The capitalisa<span class=\"_ _4\"></span>tion of borr<span class=\"_ _4\"></span>owing costs is suspended during extended periods in which it suspends activ<span class=\"_ _0\"></span>e development of a qualifying asset.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls122 ws2f gscd\">Share based pay<span class=\"_ _4\"></span>ments<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsce\">The Company<span class=\"_ _4\"></span> awards nil cost options <span class=\"_ _0\"></span>to acquire Ordinary shar<span class=\"_ _4\"></span>es in the capital of<span class=\"_ _0\"></span> the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gscf\">Company<span class=\"_ _4\"></span> to certain Directors and emplo<span class=\"_ _4\"></span>yees. <span class=\"_ _4\"></span>The Company has also pr<span class=\"_ _0\"></span>eviously awarded </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd0\">bonuses to certain employ<span class=\"_ _0\"></span>ees in the form of<span class=\"_ _0\"></span> the award of<span class=\"_ _0\"></span> deferred shares o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the Company<span class=\"_ _0\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd1\">In addition the Company<span class=\"_ _0\"></span> has established an Employee Share Participa<span class=\"_ _4\"></span>tion Plan under </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd2\">which employees subscribe <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> new shar<span class=\"_ _4\"></span>es which are held b<span class=\"_ _0\"></span>y a trust f<span class=\"_ _0\"></span>or the benefit of<span class=\"_ _0\"></span> the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd3\">subscribing employees. <span class=\"_ _0\"></span>The shares are released <span class=\"_ _4\"></span>to employees after<span class=\"_ _0\"></span> one year<span class=\"_ _2\"></span>, together <span class=\"_ _0\"></span>with </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd4\">an additional, matching share on a one f<span class=\"_ _0\"></span>or one basis.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd5\">The fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> options and deferred shares gr<span class=\"_ _4\"></span>anted are recognised as an emplo<span class=\"_ _4\"></span>yee </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd6\">expense with a corr<span class=\"_ _4\"></span>esponding increase in equity<span class=\"_ _0\"></span>. The <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue is measured at gran<span class=\"_ _4\"></span>t </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd7\">date and is charged <span class=\"_ _4\"></span>to the consolidated statemen<span class=\"_ _4\"></span>t of compr<span class=\"_ _4\"></span>ehensive income over<span class=\"_ _0\"></span> the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd8\">vesting period during <span class=\"_ _4\"></span>which the employ<span class=\"_ _4\"></span>ees become unconditionally entitled <span class=\"_ _0\"></span>to the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsd9\">options<span class=\"_ gs97\"> </span>or<span class=\"_ gs97\"> </span>shares. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsda\">The fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> share options granted is measured using a modified Black Scholes model, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsdb\">taking into account the <span class=\"_ _0\"></span>terms and conditions upon which the options <span class=\"_ _0\"></span>were granted. <span class=\"_ _4\"></span>The </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsdc\">amount recognised as an expense is adjusted <span class=\"_ _0\"></span>to reflect the actual number<span class=\"_ _4\"></span> of shar<span class=\"_ _4\"></span>e options </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsdd\">that v<span class=\"_ _4\"></span>est only <span class=\"_ _0\"></span>where vesting is dependen<span class=\"_ _4\"></span>t upon the satisfaction o<span class=\"_ _4\"></span>f service and non-mark<span class=\"_ _4\"></span>et </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsde\">vesting conditions.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gse0\">Non-market <span class=\"_ _0\"></span>vesting conditions are tak<span class=\"_ _4\"></span>en into account by<span class=\"_ _0\"></span> adjusting the number of<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gse1\">equity instrumen<span class=\"_ _4\"></span>ts expected to <span class=\"_ _0\"></span>vest at each balance sheet date so that, ultimately<span class=\"_ _2\"></span>, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gse2\">the<span class=\"_ gs97\"> </span>cumulative amount r<span class=\"_ _4\"></span>ecognised over<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>vesting period is based on <span class=\"_ _4\"></span>the number of<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gse3\">options which e<span class=\"_ _4\"></span>ventually<span class=\"_ _4\"></span> ves<span class=\"_ _4\"></span>t. Market <span class=\"_ _0\"></span>vesting conditions are factor<span class=\"_ _4\"></span>ed into the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gse4\">the options granted. <span class=\"_ _0\"></span>The cumulative expense is not adjusted <span class=\"_ _4\"></span>for <span class=\"_ _0\"></span>failure to achiev<span class=\"_ _4\"></span>e a market </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gse5\">vesting<span class=\"_ gs97\"> </span>condition.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wsf3 gse7\">Dividends<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gse8\">Equity dividends ar<span class=\"_ _4\"></span>e recognised when <span class=\"_ _0\"></span>they become legally<span class=\"_ _4\"></span> payable. Interim equity<span class=\"_ _4\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gse9\">dividends are recognised <span class=\"_ _0\"></span>when paid. Final equity dividends are recognised <span class=\"_ _0\"></span>when </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsea\">approv<span class=\"_ _4\"></span>ed<span class=\"_ gs97\"> </span>by <span class=\"_ _0\"></span>the shareholders at an annual general meeting.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls122 ws141 gsec\">Pensio<span class=\"_ _4\"></span>ns<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsed\">The Group contributes <span class=\"_ _4\"></span>to certain defined contribution pension and employee bene<span class=\"_ _4\"></span>fit </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsee\">schemes on behalf o<span class=\"_ _4\"></span>f its employ<span class=\"_ _0\"></span>ees. These costs are charged <span class=\"_ _0\"></span>to the consolidated </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsef\">statement of<span class=\"_ _0\"></span> comprehensive income on an accruals basis.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a wsae gsf1\">T<span class=\"_ _2\"></span>ax<span class=\"_ _7\"></span>ation<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsf2\">T<span class=\"_ _2\"></span>ax on the profit or<span class=\"_ _0\"></span> loss for <span class=\"_ _0\"></span>the year comprises curr<span class=\"_ _4\"></span>ent and deferr<span class=\"_ _4\"></span>ed tax. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ax is recognised </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsf3\">in the consolidated sta<span class=\"_ _4\"></span>tement of<span class=\"_ _4\"></span> comprehensive income ex<span class=\"_ _4\"></span>cept to <span class=\"_ _4\"></span>the extent tha<span class=\"_ _4\"></span>t it relates </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsf4\">to items recognised directly<span class=\"_ _0\"></span> in equity<span class=\"_ _4\"></span>, in which case it is recognised in equity<span class=\"_ _2\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5a gsf5\">Current tax is the expected tax <span class=\"_ _7\"></span>payable on the taxable income for the year<span class=\"_ _2\"></span>, using tax <span class=\"_ _7\"></span>rates </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsf6\">enacted or substan<span class=\"_ _4\"></span>tively enacted a<span class=\"_ _4\"></span>t the reporting date <span class=\"_ _0\"></span>together with any<span class=\"_ _0\"></span> adjustment </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsf7\">to tax pay<span class=\"_ _4\"></span>able in respect of<span class=\"_ _0\"></span> previous years. Curr<span class=\"_ _4\"></span>ent tax includes <span class=\"_ _4\"></span>the expected impact </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsf8\">of<span class=\"_ _4\"></span> claims submitted by <span class=\"_ _0\"></span>the Group to tax authorities in r<span class=\"_ _4\"></span>espect of enhanced <span class=\"_ _0\"></span>tax relief </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsf9\">for<span class=\"_ gs97\"> </span>expenditur<span class=\"_ _4\"></span>e on research and dev<span class=\"_ _4\"></span>elopment.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5d gsfa\">Deferr<span class=\"_ _4\"></span>ed tax is pro<span class=\"_ _4\"></span>vided on temporary<span class=\"_ _0\"></span> differences between <span class=\"_ _4\"></span>the carrying amounts of<span class=\"_ _4\"></span> assets </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsfb\">and liabilities for<span class=\"_ _0\"></span> financial reporting purposes and the amounts used <span class=\"_ _0\"></span>for taxa<span class=\"_ _4\"></span>tion purposes. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsfc\">The follo<span class=\"_ _4\"></span>wing temporary<span class=\"_ _0\"></span> differences are not pr<span class=\"_ _4\"></span>ovided f<span class=\"_ _0\"></span>or:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gsfd\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the initial recognition of<span class=\"_ _0\"></span> goodwill;<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gsfe\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the initial recognition of<span class=\"_ _0\"></span> assets or liabilities that aff<span class=\"_ _4\"></span>ect neither accounting nor<span class=\"_ _0\"></span> taxable </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsff\">profit other<span class=\"_ _0\"></span> than in a business combination; and<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs100\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">differences r<span class=\"_ _4\"></span>elating to inv<span class=\"_ _4\"></span>estments in subsidiaries to <span class=\"_ _0\"></span>the extent that the<span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>will probably<span class=\"_ _4\"></span> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws3f gs101\">not reverse in the for<span class=\"_ _4\"></span>eseeable future.<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs103\">The amount of<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax pro<span class=\"_ _4\"></span>vided is based on the expected manner<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> realisation </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs104\">or settlemen<span class=\"_ _4\"></span>t of <span class=\"_ _0\"></span>the carrying amount of assets and liabilities, using <span class=\"_ _4\"></span>tax rates enacted </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs105\">or substan<span class=\"_ _4\"></span>tively enacted a<span class=\"_ _4\"></span>t the reporting date. R<span class=\"_ _4\"></span>ecognition of de<span class=\"_ _4\"></span>ferred <span class=\"_ _4\"></span>tax assets is </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs106\">restricted <span class=\"_ _4\"></span>to the extent <span class=\"_ _0\"></span>that it is probable that futur<span class=\"_ _4\"></span>e taxable pro<span class=\"_ _4\"></span>fits will be av<span class=\"_ _4\"></span>ailable </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs107\">against which <span class=\"_ _0\"></span>the temporary diff<span class=\"_ _0\"></span>erences can be utilised.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Deferr<span class=\"_ _4\"></span>ed tax is pro<span class=\"_ _4\"></span>vided on temporary<span class=\"_ _0\"></span> differences between <span class=\"_ _4\"></span>the carrying amounts of<span class=\"_ _4\"></span> assets and liabilities for<span class=\"_ _0\"></span> financial reporting purposes and the amounts used <span class=\"_ _0\"></span>for taxa<span class=\"_ _4\"></span>tion purposes. The follo<span class=\"_ _4\"></span>wing temporary<span class=\"_ _0\"></span> differences are not pr<span class=\"_ _4\"></span>ovided f<span class=\"_ _0\"></span>or:<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the initial recognition of<span class=\"_ _0\"></span> goodwill;<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the initial recognition of<span class=\"_ _0\"></span> assets or liabilities that aff<span class=\"_ _4\"></span>ect neither accounting nor<span class=\"_ _0\"></span> taxable </span>profit other<span class=\"_ _0\"></span> than in a business combination; and<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">differences r<span class=\"_ _4\"></span>elating to inv<span class=\"_ _4\"></span>estments in subsidiaries to <span class=\"_ _0\"></span>the extent that the<span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>will probably<span class=\"_ _4\"></span> </span>not reverse in the for<span class=\"_ _4\"></span>eseeable future.<span class=\"_ _23f\"> </span>The amount of<span class=\"_ _4\"></span> deferr<span class=\"_ _4\"></span>ed tax pro<span class=\"_ _4\"></span>vided is based on the expected manner<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> realisation or settlemen<span class=\"_ _4\"></span>t of <span class=\"_ _0\"></span>the carrying amount of assets and liabilities, using <span class=\"_ _4\"></span>tax rates enacted or substan<span class=\"_ _4\"></span>tively enacted a<span class=\"_ _4\"></span>t the reporting date. R<span class=\"_ _4\"></span>ecognition of de<span class=\"_ _4\"></span>ferred <span class=\"_ _4\"></span>tax assets is restricted <span class=\"_ _4\"></span>to the extent <span class=\"_ _0\"></span>that it is probable that futur<span class=\"_ _4\"></span>e taxable pro<span class=\"_ _4\"></span>fits will be av<span class=\"_ _4\"></span>ailable against which <span class=\"_ _0\"></span>the temporary diff<span class=\"_ _0\"></span>erences can be utilised.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsa4 ws11f gs109\">Foreign curre<span class=\"_ _7\"></span>ncies<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs10a\">The individual financial statements o<span class=\"_ _4\"></span>f each Gr<span class=\"_ _4\"></span>oup company ar<span class=\"_ _0\"></span>e presented in the currency<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs10b\">of<span class=\"_ _4\"></span> the primary<span class=\"_ _4\"></span> economic environment in <span class=\"_ _0\"></span>which it operates (the <span class=\"_ _4\"></span>functional currency<span class=\"_ _0\"></span>). For<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs10c\">the purposes of<span class=\"_ _4\"></span> the consolidated <span class=\"_ _4\"></span>financial statements, the r<span class=\"_ _4\"></span>esults and financial position of<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs10d\">each Group company<span class=\"_ _0\"></span> are expressed in Euro, <span class=\"_ _0\"></span>which is the functional currency<span class=\"_ _0\"></span> of the par<span class=\"_ _0\"></span>ent </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs10e\">Company<span class=\"_ _0\"></span>, and the presen<span class=\"_ _4\"></span>tation currency<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> the consolidated financial s<span class=\"_ _4\"></span>tatements.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs10f\">In preparing the <span class=\"_ _0\"></span>financial statements of <span class=\"_ _0\"></span>the individual companies, transactions in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs110\">currencies other<span class=\"_ _0\"></span> than the entity\u2019<span class=\"_ _0\"></span>s functional currencies are recognised at <span class=\"_ _0\"></span>the rates of </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs111\">exchange pre<span class=\"_ _4\"></span>vailing on the da<span class=\"_ _4\"></span>te of <span class=\"_ _0\"></span>the transactions. <span class=\"_ _4\"></span>At each reporting date, monetary<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs112\">assets and liabilities that ar<span class=\"_ _0\"></span>e denominated in foreign currencies ar<span class=\"_ _4\"></span>e retransla<span class=\"_ _4\"></span>ted at the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs113\">rates pre<span class=\"_ _4\"></span>vailing at tha<span class=\"_ _4\"></span>t date. Non-monetary items <span class=\"_ _0\"></span>that are measured in terms of<span class=\"_ _0\"></span> historical </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs114\">cost<span class=\"_ gs97\"> </span>in<span class=\"_ gs97\"> </span>a f<span class=\"_ _4\"></span>oreign currency<span class=\"_ _0\"></span> are not retranslated. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs115\">Exchange differ<span class=\"_ _0\"></span>ences are recognised in profit or<span class=\"_ _4\"></span> loss in the period in <span class=\"_ _4\"></span>which they<span class=\"_ _0\"></span> arise.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs116\">For<span class=\"_ _4\"></span> the purposes of<span class=\"_ _0\"></span> presenting consolidated financial statements, <span class=\"_ _0\"></span>the assets and liabilities </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs117\">of<span class=\"_ _4\"></span> the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s foreign operations ar<span class=\"_ _4\"></span>e transla<span class=\"_ _4\"></span>ted at exchange rates pr<span class=\"_ _0\"></span>evailing on the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs118\">reporting date. Income and expense items ar<span class=\"_ _4\"></span>e translated a<span class=\"_ _4\"></span>t the aver<span class=\"_ _4\"></span>age monthly e<span class=\"_ _4\"></span>xchange </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs119\">rates pre<span class=\"_ _4\"></span>vailing in the month in <span class=\"_ _0\"></span>which the transaction <span class=\"_ _0\"></span>took place. Exchange differences </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs11a\">arising, if an<span class=\"_ _4\"></span>y<span class=\"_ _0\"></span>, are recognised in other<span class=\"_ _4\"></span> comprehensive income and accumulated in <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs11b\">foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>translation reserve. Such tr<span class=\"_ _0\"></span>anslation differences are reclassified <span class=\"_ _0\"></span>to profit </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs11c\">and loss only on disposal or<span class=\"_ _0\"></span> partial disposal of the o<span class=\"_ _4\"></span>verseas operation.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "The individual financial statements o<span class=\"_ _4\"></span>f each Gr<span class=\"_ _4\"></span>oup company ar<span class=\"_ _0\"></span>e presented in the currency<span class=\"_ _0\"></span> of<span class=\"_ _4\"></span> the primary<span class=\"_ _4\"></span> economic environment in <span class=\"_ _0\"></span>which it operates (the <span class=\"_ _4\"></span>functional currency<span class=\"_ _0\"></span>). For<span class=\"_ _0\"></span> the purposes of<span class=\"_ _4\"></span> the consolidated <span class=\"_ _4\"></span>financial statements, the r<span class=\"_ _4\"></span>esults and financial position of<span class=\"_ _0\"></span> each Group company<span class=\"_ _0\"></span> are expressed in Euro, <span class=\"_ _0\"></span>which is the functional currency<span class=\"_ _0\"></span> of the par<span class=\"_ _0\"></span>ent Company<span class=\"_ _0\"></span>, and the presen<span class=\"_ _4\"></span>tation currency<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> the consolidated financial s<span class=\"_ _4\"></span>tatements.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs11e\">Foreign ex<span class=\"_ _4\"></span>change hedging </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs11f\">The Group has adopted IFRS 9 hedge accounting in r<span class=\"_ _4\"></span>espect of <span class=\"_ _0\"></span>the cash flow hedging </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs120\">instruments tha<span class=\"_ _4\"></span>t it uses to manage the risk o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>foreign exchange mov<span class=\"_ _4\"></span>ements impacting </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs121\">on<span class=\"_ gs97\"> </span>future cash flo<span class=\"_ _4\"></span>ws and profitability<span class=\"_ _2\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs123\">The Group has prospectiv<span class=\"_ _4\"></span>ely assessed <span class=\"_ _4\"></span>the effectiveness o<span class=\"_ _4\"></span>f its cash <span class=\"_ _4\"></span>flow hedging using <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs124\">\u2018hedge ratio<span class=\"_ _0\"></span>\u2019 of quantities o<span class=\"_ _4\"></span>f cash held in <span class=\"_ _4\"></span>the same currency<span class=\"_ _4\"></span> as future <span class=\"_ _0\"></span>foreign exchange </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs125\">cash flow<span class=\"_ _0\"></span> quantities related to the underlying <span class=\"_ _0\"></span>transaction. The Gr<span class=\"_ _4\"></span>oup has undertaken a </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs126\">qualitative analysis <span class=\"_ _0\"></span>to confirm that an \u2018<span class=\"_ _4\"></span>economic relationship<span class=\"_ _0\"></span>\u2019 exists between <span class=\"_ _0\"></span>the hedging </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs127\">instrument and the hedged item. It is also sa<span class=\"_ _4\"></span>tisfied that credit risk <span class=\"_ _0\"></span>will not dominate the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs128\">value changes tha<span class=\"_ _4\"></span>t result fr<span class=\"_ _4\"></span>om that economic rela<span class=\"_ _4\"></span>tionship.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs129\">The Group applies hedge accounting in respect o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>forward contracts. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs12a\">At each period end the Gr<span class=\"_ _4\"></span>oup calculates the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of all <span class=\"_ _4\"></span>foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>forward </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs12b\">contracts and <span class=\"_ _4\"></span>the fair<span class=\"_ _0\"></span> value gain or loss is r<span class=\"_ _4\"></span>ecognised within other<span class=\"_ _0\"></span> comprehensive income.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "Foreign ex<span class=\"_ _4\"></span>change hedging The Group has adopted IFRS 9 hedge accounting in r<span class=\"_ _4\"></span>espect of <span class=\"_ _0\"></span>the cash flow hedging instruments tha<span class=\"_ _4\"></span>t it uses to manage the risk o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>foreign exchange mov<span class=\"_ _4\"></span>ements impacting on<span class=\"_ gs97\"> </span>future cash flo<span class=\"_ _4\"></span>ws and profitability<span class=\"_ _2\"></span>. The Group has prospectiv<span class=\"_ _4\"></span>ely assessed <span class=\"_ _4\"></span>the effectiveness o<span class=\"_ _4\"></span>f its cash <span class=\"_ _4\"></span>flow hedging using <span class=\"_ _0\"></span>the \u2018hedge ratio<span class=\"_ _0\"></span>\u2019 of quantities o<span class=\"_ _4\"></span>f cash held in <span class=\"_ _4\"></span>the same currency<span class=\"_ _4\"></span> as future <span class=\"_ _0\"></span>foreign exchange cash flow<span class=\"_ _0\"></span> quantities related to the underlying <span class=\"_ _0\"></span>transaction. The Gr<span class=\"_ _4\"></span>oup has undertaken a qualitative analysis <span class=\"_ _0\"></span>to confirm that an \u2018<span class=\"_ _4\"></span>economic relationship<span class=\"_ _0\"></span>\u2019 exists between <span class=\"_ _0\"></span>the hedging instrument and the hedged item. It is also sa<span class=\"_ _4\"></span>tisfied that credit risk <span class=\"_ _0\"></span>will not dominate the value changes tha<span class=\"_ _4\"></span>t result fr<span class=\"_ _4\"></span>om that economic rela<span class=\"_ _4\"></span>tionship.<span class=\"_ _23f\"> </span>The Group applies hedge accounting in respect o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>forward contracts. At each period end the Gr<span class=\"_ _4\"></span>oup calculates the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of all <span class=\"_ _4\"></span>foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>forward contracts and <span class=\"_ _4\"></span>the fair<span class=\"_ _0\"></span> value gain or loss is r<span class=\"_ _4\"></span>ecognised within other<span class=\"_ _0\"></span> comprehensive income.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Foreign ex<span class=\"_ _4\"></span>change hedging The Group has adopted IFRS 9 hedge accounting in r<span class=\"_ _4\"></span>espect of <span class=\"_ _0\"></span>the cash flow hedging instruments tha<span class=\"_ _4\"></span>t it uses to manage the risk o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>foreign exchange mov<span class=\"_ _4\"></span>ements impacting on<span class=\"_ gs97\"> </span>future cash flo<span class=\"_ _4\"></span>ws and profitability<span class=\"_ _2\"></span>. The Group has prospectiv<span class=\"_ _4\"></span>ely assessed <span class=\"_ _4\"></span>the effectiveness o<span class=\"_ _4\"></span>f its cash <span class=\"_ _4\"></span>flow hedging using <span class=\"_ _0\"></span>the \u2018hedge ratio<span class=\"_ _0\"></span>\u2019 of quantities o<span class=\"_ _4\"></span>f cash held in <span class=\"_ _4\"></span>the same currency<span class=\"_ _4\"></span> as future <span class=\"_ _0\"></span>foreign exchange cash flow<span class=\"_ _0\"></span> quantities related to the underlying <span class=\"_ _0\"></span>transaction. The Gr<span class=\"_ _4\"></span>oup has undertaken a qualitative analysis <span class=\"_ _0\"></span>to confirm that an \u2018<span class=\"_ _4\"></span>economic relationship<span class=\"_ _0\"></span>\u2019 exists between <span class=\"_ _0\"></span>the hedging instrument and the hedged item. It is also sa<span class=\"_ _4\"></span>tisfied that credit risk <span class=\"_ _0\"></span>will not dominate the value changes tha<span class=\"_ _4\"></span>t result fr<span class=\"_ _4\"></span>om that economic rela<span class=\"_ _4\"></span>tionship.<span class=\"_ _23f\"> </span>The Group applies hedge accounting in respect o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>forward contracts. At each period end the Gr<span class=\"_ _4\"></span>oup calculates the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of all <span class=\"_ _4\"></span>foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _0\"></span>forward contracts and <span class=\"_ _4\"></span>the fair<span class=\"_ _0\"></span> value gain or loss is r<span class=\"_ _4\"></span>ecognised within other<span class=\"_ _0\"></span> comprehensive income.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsc5 ws2e gs12d\">Gove<span class=\"_ _7\"></span>rn<span class=\"_ _7\"></span>me<span class=\"_ _7\"></span>nt gr<span class=\"_ _7\"></span>an<span class=\"_ _7\"></span>ts<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs12e\">Government gr<span class=\"_ _4\"></span>ants are recognised a<span class=\"_ _4\"></span>t their<span class=\"_ _4\"></span> fair<span class=\"_ _0\"></span> value wher<span class=\"_ _4\"></span>e there is r<span class=\"_ _4\"></span>easonable assurance </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs12f\">that the gr<span class=\"_ _4\"></span>ant will be r<span class=\"_ _4\"></span>eceived and the Gr<span class=\"_ _4\"></span>oup will comply<span class=\"_ _4\"></span> with <span class=\"_ _4\"></span>the attached conditions. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs130\">When the gran<span class=\"_ _4\"></span>t relates to an e<span class=\"_ _4\"></span>xpense item, it is recognised as income over<span class=\"_ _0\"></span> the period </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs131\">necessary <span class=\"_ _0\"></span>to match the grant on a sys<span class=\"_ _4\"></span>tematic basis to <span class=\"_ _4\"></span>the costs that it is intended <span class=\"_ _0\"></span>to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs132\">compensate. <span class=\"_ _4\"></span>Where the gr<span class=\"_ _4\"></span>ant relates <span class=\"_ _4\"></span>to an asset the<span class=\"_ _4\"></span>y are cr<span class=\"_ _0\"></span>edited to a deferred income </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs133\">account and released <span class=\"_ _4\"></span>to the statement o<span class=\"_ _4\"></span>f compr<span class=\"_ _4\"></span>ehensive income over<span class=\"_ _0\"></span> the expected useful </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs134\">life of<span class=\"_ _0\"></span> the relevan<span class=\"_ _4\"></span>t asset on a straight line basis.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsc8 ws9c gs136\">Goodwill<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs137\">Goodwill arising on the acquisition of<span class=\"_ _0\"></span> a subsidiary undertaking is the diff<span class=\"_ _4\"></span>erence between </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs138\">the fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> the consideration paid and the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the identifiable assets </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs139\">and liabilities acquired. It is capitalised, and is subject to annual impairmen<span class=\"_ _4\"></span>t review<span class=\"_ _4\"></span>s </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs13a\">by<span class=\"_ _4\"></span> the Directors. <span class=\"_ _0\"></span>Any impairment arising is char<span class=\"_ _4\"></span>ged to <span class=\"_ _4\"></span>the consolidated statement </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs13b\">of<span class=\"_ gs97\"> </span>comprehensive income. <span class=\"_ _0\"></span>Where the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the identifiable assets and liabilities </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs13c\">acquired is greater<span class=\"_ _0\"></span> than the f<span class=\"_ _0\"></span>air value o<span class=\"_ _4\"></span>f considera<span class=\"_ _4\"></span>tion paid, the resulting amount is </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs13d\">treated as a gain on a bargain pur<span class=\"_ _4\"></span>chase and is recognised in the consolida<span class=\"_ _4\"></span>ted statement </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs13e\">of<span class=\"_ gs97\"> </span>comprehensive income.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Goodwill<span class=\"_ _23f\"> </span>Goodwill arising on the acquisition of<span class=\"_ _0\"></span> a subsidiary undertaking is the diff<span class=\"_ _4\"></span>erence between the fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> the consideration paid and the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the identifiable assets and liabilities acquired. It is capitalised, and is subject to annual impairmen<span class=\"_ _4\"></span>t review<span class=\"_ _4\"></span>s by<span class=\"_ _4\"></span> the Directors. <span class=\"_ _0\"></span>Any impairment arising is char<span class=\"_ _4\"></span>ged to <span class=\"_ _4\"></span>the consolidated statement of<span class=\"_ gs97\"> </span>comprehensive income. <span class=\"_ _0\"></span>Where the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of <span class=\"_ _0\"></span>the identifiable assets and liabilities acquired is greater<span class=\"_ _0\"></span> than the f<span class=\"_ _0\"></span>air value o<span class=\"_ _4\"></span>f considera<span class=\"_ _4\"></span>tion paid, the resulting amount is treated as a gain on a bargain pur<span class=\"_ _4\"></span>chase and is recognised in the consolida<span class=\"_ _4\"></span>ted statement of<span class=\"_ gs97\"> </span>comprehensive income.<span class=\"_ _23f\"> </span>Other intangible asset<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span>Intellectual property<span class=\"_ _0\"></span> rights, including patents, which cover<span class=\"_ _0\"></span> a portfolio of no<span class=\"_ _4\"></span>vel processes and products, are sho<span class=\"_ _4\"></span>wn in the financial s<span class=\"_ _4\"></span>tatements at cost less accumulated amortisation and any<span class=\"_ _4\"></span> amounts by<span class=\"_ _4\"></span> which <span class=\"_ _4\"></span>the carrying value is assessed during an annual r<span class=\"_ _4\"></span>eview<span class=\"_ _4\"></span> to have<span class=\"_ gs97\"> </span>been impaired. <span class=\"_ _0\"></span>The useful economic life of<span class=\"_ _0\"></span> the intellectual property is consider<span class=\"_ _0\"></span>ed to be 20<span class=\"_ gs97\"> </span>years. <span class=\"_ _0\"></span>The amortisation charge in the y<span class=\"_ _4\"></span>ear is <span class=\"_ _0\"></span>within other operating costs in the<span class=\"_ gs97\"> </span>statement of<span class=\"_ _0\"></span> comprehensive income. Internal development cos<span class=\"_ _4\"></span>ts are incurred as part of<span class=\"_ _0\"></span> the Group<span class=\"_ _0\"></span>\u2019s activities including ne<span class=\"_ _4\"></span>w processes, process impr<span class=\"_ _4\"></span>ovements, identifying ne<span class=\"_ _4\"></span>w species and impro<span class=\"_ _0\"></span>ving the Group<span class=\"_ _0\"></span>\u2019s existing products. Resear<span class=\"_ _0\"></span>ch costs are expensed as incurred. Development cos<span class=\"_ _4\"></span>ts are capitalised when all of<span class=\"_ _0\"></span> the criteria set out in IAS 38 \u2018Intangible <span class=\"_ _0\"></span>Assets\u2019 (including criteria concerning technical <span class=\"_ _4\"></span>feasibility<span class=\"_ _0\"></span>, ability and inten<span class=\"_ _4\"></span>tion to use or<span class=\"_ _4\"></span> sell, ability <span class=\"_ _4\"></span>to generate futur<span class=\"_ _4\"></span>e economic benefits, ability <span class=\"_ _0\"></span>to complete the development and ability<span class=\"_ _0\"></span> to reliably<span class=\"_ _4\"></span> measure the expenditure<span class=\"_ _2\"></span>) have been met. These internal de<span class=\"_ _0\"></span>velopment costs are amortised on a straight line basis over<span class=\"_ _0\"></span> their useful economic lif<span class=\"_ _4\"></span>e, between eight and 20 <span class=\"_ _4\"></span>years.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls74 ws142 gs140\">Joint ventur<span class=\"_ _7\"></span>e<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs141\">The Group has entered in<span class=\"_ _4\"></span>to a joint v<span class=\"_ _4\"></span>enture agreement <span class=\"_ _0\"></span>with Eastman Chemical Company<span class=\"_ _0\"></span>, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs142\">forming <span class=\"_ _0\"></span>Accoya USA, LL<span class=\"_ _0\"></span>C. The Gr<span class=\"_ _0\"></span>oup applies IFRS 11 for <span class=\"_ _4\"></span>this joint arrangement, and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs143\">following assessment o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the nature of <span class=\"_ _4\"></span>this joint arrangement, has determined it <span class=\"_ _0\"></span>to be </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs144\">a joint v<span class=\"_ _4\"></span>enture. Inter<span class=\"_ _4\"></span>est in the joint <span class=\"_ _0\"></span>venture is accounted f<span class=\"_ _4\"></span>or using <span class=\"_ _4\"></span>the equity method, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs145\">after<span class=\"_ gs97\"> </span>initially being r<span class=\"_ _0\"></span>ecognised at cost.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs146\">Further<span class=\"_ _4\"></span> details concerning the <span class=\"_ _0\"></span>Accoya USA, LL<span class=\"_ _0\"></span>C joint ven<span class=\"_ _4\"></span>ture with Eas<span class=\"_ _4\"></span>tman Chemical </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs147\">Company<span class=\"_ _4\"></span> are included in note 25.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs149\">Other intangible asset<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs14a\">Intellectual property<span class=\"_ _0\"></span> rights, including patents, which cover<span class=\"_ _0\"></span> a portfolio of no<span class=\"_ _4\"></span>vel processes </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs14b\">and products, are sho<span class=\"_ _4\"></span>wn in the financial s<span class=\"_ _4\"></span>tatements at cost less accumulated amortisation </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs14c\">and any<span class=\"_ _4\"></span> amounts by<span class=\"_ _4\"></span> which <span class=\"_ _4\"></span>the carrying value is assessed during an annual r<span class=\"_ _4\"></span>eview<span class=\"_ _4\"></span> to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs14d\">have<span class=\"_ gs97\"> </span>been impaired. <span class=\"_ _0\"></span>The useful economic life of<span class=\"_ _0\"></span> the intellectual property is consider<span class=\"_ _0\"></span>ed </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs14e\">to be 20<span class=\"_ gs97\"> </span>years. <span class=\"_ _0\"></span>The amortisation charge in the y<span class=\"_ _4\"></span>ear is <span class=\"_ _0\"></span>within other operating costs in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs14f\">the<span class=\"_ gs97\"> </span>statement of<span class=\"_ _0\"></span> comprehensive income. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs150\">Internal development cos<span class=\"_ _4\"></span>ts are incurred as part of<span class=\"_ _0\"></span> the Group<span class=\"_ _0\"></span>\u2019s activities including ne<span class=\"_ _4\"></span>w </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs151\">processes, process impr<span class=\"_ _4\"></span>ovements, identifying ne<span class=\"_ _4\"></span>w species and impro<span class=\"_ _0\"></span>ving the Group<span class=\"_ _0\"></span>\u2019s </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs152\">existing products. Resear<span class=\"_ _0\"></span>ch costs are expensed as incurred. Development cos<span class=\"_ _4\"></span>ts are </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs153\">capitalised when all of<span class=\"_ _0\"></span> the criteria set out in IAS 38 \u2018Intangible <span class=\"_ _0\"></span>Assets\u2019 (including criteria </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs154\">concerning technical <span class=\"_ _4\"></span>feasibility<span class=\"_ _0\"></span>, ability and inten<span class=\"_ _4\"></span>tion to use or<span class=\"_ _4\"></span> sell, ability <span class=\"_ _4\"></span>to generate futur<span class=\"_ _4\"></span>e </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs155\">economic benefits, ability <span class=\"_ _0\"></span>to complete the development and ability<span class=\"_ _0\"></span> to reliably<span class=\"_ _4\"></span> measure the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs156\">expenditure<span class=\"_ _2\"></span>) have been met. These internal de<span class=\"_ _0\"></span>velopment costs are amortised on a straight </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs157\">line basis over<span class=\"_ _0\"></span> their useful economic lif<span class=\"_ _4\"></span>e, between eight and 20 <span class=\"_ _4\"></span>years.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "Proper<span class=\"_ _7\"></span>ty<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _23f\"> </span>Property<span class=\"_ _0\"></span>, plant and equipment are sta<span class=\"_ _4\"></span>ted at cost less accumulated depreciation and any<span class=\"_ gs97\"> </span>impairment charged. Cost includes <span class=\"_ _0\"></span>the original purchase price of <span class=\"_ _0\"></span>the asset as well as costs of<span class=\"_ _4\"></span> bringing the asset <span class=\"_ _0\"></span>to the working condition and location of<span class=\"_ _0\"></span> its intended use. The capitalisation of<span class=\"_ _4\"></span> costs is suspended during extended periods in which it suspends activ<span class=\"_ _0\"></span>e development o<span class=\"_ _4\"></span>f a qualifying asset. Depr<span class=\"_ _4\"></span>eciation is provided at r<span class=\"_ _0\"></span>ates calculated to write off<span class=\"_ _0\"></span> the cost less estimated residual <span class=\"_ _0\"></span>value of each asset, e<span class=\"_ _4\"></span>xcept fr<span class=\"_ _0\"></span>eehold land, over its expected useful life on a str<span class=\"_ _4\"></span>aight line basis, as f<span class=\"_ _4\"></span>ollows:<span class=\"_ _23f\"> </span>Plant and machinery <span class=\"_ _4e\"> </span> <span class=\"_ _8\"></span>These assets comprise plants<span class=\"_ _0\"></span>\u2019 production facilities and machinery<span class=\"_ _0\"></span>, and are depreciated fr<span class=\"_ _0\"></span>om the date they<span class=\"_ _0\"></span> become available <span class=\"_ _4\"></span>for use o<span class=\"_ _0\"></span>ver their<span class=\"_ _0\"></span> useful lives of betw<span class=\"_ _4\"></span>een five and  20 years<span class=\"_ _23f\"> </span>Office equipment <span class=\"_ _19\"> </span> <span class=\"_ _172\"> </span>Useful life of<span class=\"_ _0\"></span> between three and <span class=\"_ _4\"></span>five y<span class=\"_ _4\"></span>ears<span class=\"_ _23f\"> </span>Leased land and buildings <span class=\"_ _15\"> </span> <span class=\"_ _32\"></span>Land held under a finance lease is depr<span class=\"_ _4\"></span>eciated  over<span class=\"_ _0\"></span> the life of<span class=\"_ _4\"></span> the lease<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Depr<span class=\"_ _4\"></span>eciation is provided at r<span class=\"_ _0\"></span>ates calculated to write off<span class=\"_ _0\"></span> the cost less estimated residual <span class=\"_ _0\"></span>value of each asset, e<span class=\"_ _4\"></span>xcept fr<span class=\"_ _0\"></span>eehold land, over its expected useful life on a str<span class=\"_ _4\"></span>aight line basis, as f<span class=\"_ _4\"></span>ollows:<span class=\"_ _23f\"> </span>Plant and machinery <span class=\"_ _4e\"> </span> <span class=\"_ _8\"></span>These assets comprise plants<span class=\"_ _0\"></span>\u2019 production facilities and machinery<span class=\"_ _0\"></span>, and are depreciated fr<span class=\"_ _0\"></span>om the date they<span class=\"_ _0\"></span> become available <span class=\"_ _4\"></span>for use o<span class=\"_ _0\"></span>ver their<span class=\"_ _0\"></span> useful lives of betw<span class=\"_ _4\"></span>een five and  20 years<span class=\"_ _23f\"> </span>Office equipment <span class=\"_ _19\"> </span> <span class=\"_ _172\"> </span>Useful life of<span class=\"_ _0\"></span> between three and <span class=\"_ _4\"></span>five y<span class=\"_ _4\"></span>ears<span class=\"_ _23f\"> </span>Leased land and buildings <span class=\"_ _15\"> </span> <span class=\"_ _32\"></span>Land held under a finance lease is depr<span class=\"_ _4\"></span>eciated  over<span class=\"_ _0\"></span> the life of<span class=\"_ _4\"></span> the lease<span class=\"_ _23f\"> </span>Depreciation is char<span class=\"_ _4\"></span>ged to <span class=\"_ _4\"></span>the consolidated income statement so as to depreciate <span class=\"_ _4\"></span>the right-of<span class=\"_ _0\"></span>-use asset from the commencement date <span class=\"_ _0\"></span>to the earlier of<span class=\"_ _0\"></span> the end of<span class=\"_ _4\"></span> the useful lif<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the right-of-use asset or<span class=\"_ _0\"></span> the end of <span class=\"_ _0\"></span>the lease term. The lease <span class=\"_ _0\"></span>term shall include the period of<span class=\"_ _0\"></span> an extension option where it is r<span class=\"_ _4\"></span>easonably certain <span class=\"_ _0\"></span>that the option will be e<span class=\"_ _4\"></span>xercised. <span class=\"_ _0\"></span>Where the lease contains a purchase op<span class=\"_ _4\"></span>tion the asset is <span class=\"_ _4\"></span>written off<span class=\"_ _4\"></span> over<span class=\"_ _4\"></span> the useful lif<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the asset when it is reasonably<span class=\"_ _0\"></span> certain that the purchase option will<span class=\"_ gs97\"> </span>be<span class=\"_ gs97\"> </span>exercised.<span class=\"_ _23f\"> </span>The lease liability is measur<span class=\"_ _4\"></span>ed at the presen<span class=\"_ _4\"></span>t value o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the future lease payments, including<span class=\"_ gs97\"> </span>variable lease payments <span class=\"_ _0\"></span>that depend on an index and the exercise price of<span class=\"_ _4\"></span> purchase options <span class=\"_ _4\"></span>where it is reasonably<span class=\"_ _0\"></span> certain that the option <span class=\"_ _4\"></span>will be exercised, discounted using the inter<span class=\"_ _0\"></span>est rate implicit in the lease, if<span class=\"_ _4\"></span> readily de<span class=\"_ _4\"></span>terminable. If <span class=\"_ _4\"></span>the implicit interest r<span class=\"_ _4\"></span>ate cannot be readily<span class=\"_ _0\"></span> determined, the lessee\u2019<span class=\"_ _0\"></span>s incremental borrowing r<span class=\"_ _4\"></span>ate is used. Finance charges are r<span class=\"_ _4\"></span>ecognised in the consolidated statemen<span class=\"_ _4\"></span>t of compr<span class=\"_ _4\"></span>ehensive income over<span class=\"_ _0\"></span> the period of <span class=\"_ _0\"></span>the lease. Lease expenses f<span class=\"_ _0\"></span>or leases with a duration o<span class=\"_ _4\"></span>f one <span class=\"_ _0\"></span>year or less and lo<span class=\"_ _4\"></span>w-value assets are no<span class=\"_ _4\"></span>t recognised in the consolida<span class=\"_ _4\"></span>ted statement of<span class=\"_ _0\"></span> financial position, and are charged to <span class=\"_ _0\"></span>the consolidated income statement <span class=\"_ _0\"></span>when incurred. Low-value assets are de<span class=\"_ _4\"></span>termined based on<span class=\"_ gs97\"> </span>quantitative criteria.<span class=\"_ _23f\"> </span>The Group has used the <span class=\"_ _0\"></span>following practical expedients permitted by<span class=\"_ _0\"></span> the standard:<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The use of a single discoun<span class=\"_ _4\"></span>t rate to a portf<span class=\"_ _0\"></span>olio of leases with r<span class=\"_ _4\"></span>easonably similar<span class=\"_ _0\"></span> </span>characteristics<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Reliance on previous assessments on <span class=\"_ _0\"></span>whether leases are onerous<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The use of hindsigh<span class=\"_ _4\"></span>t in determining the lease <span class=\"_ _4\"></span>term where <span class=\"_ _0\"></span>the contract contains options </span>to extend or <span class=\"_ _0\"></span>terminate the lease.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs159\">Impairment of<span class=\"_ _4\"></span> non-financial assets<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs15a\">The carrying amount of<span class=\"_ _4\"></span> non-current non-financial asse<span class=\"_ _4\"></span>ts of <span class=\"_ _0\"></span>the Group is compared to<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs15b\">the recov<span class=\"_ _4\"></span>erable amount of<span class=\"_ _0\"></span> the assets whenev<span class=\"_ _4\"></span>er ev<span class=\"_ _4\"></span>ents or changes in cir<span class=\"_ _4\"></span>cumstances<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs15c\">indicate that <span class=\"_ _0\"></span>the net book value may<span class=\"_ _0\"></span> not be recoverable, or<span class=\"_ _0\"></span> in the case of goodwill,<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs15d\">annually<span class=\"_ _0\"></span>. The<span class=\"_ gs97\"> </span>reco<span class=\"_ _0\"></span>verable amount is the higher<span class=\"_ _4\"></span> of <span class=\"_ _0\"></span>value in use and the f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value less<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs15e\">cost<span class=\"_ gs97\"> </span>to sell. In<span class=\"_ gs97\"> </span>assessing the <span class=\"_ _0\"></span>value in use, the expected futur<span class=\"_ _4\"></span>e cash flows <span class=\"_ _0\"></span>from the assets<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs15f\">are determined by<span class=\"_ _0\"></span> applying a discount rate to <span class=\"_ _4\"></span>the anticipated pre-tax <span class=\"_ _4\"></span>future cash flo<span class=\"_ _4\"></span>ws.<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs160\">An<span class=\"_ gs97\"> </span>impairment charge is recognised in <span class=\"_ _0\"></span>the consolidated statement of compr<span class=\"_ _4\"></span>ehensive<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs161\">income to <span class=\"_ _4\"></span>the extent that <span class=\"_ _0\"></span>the carrying amount exceeds the assets<span class=\"_ _0\"></span>\u2019 recoverable amount.<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs162\">The revised carrying amounts ar<span class=\"_ _4\"></span>e amortised or depr<span class=\"_ _4\"></span>eciated in line with Group accoun<span class=\"_ _4\"></span>ting<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs163\">policies. <span class=\"_ _4\"></span>A pr<span class=\"_ _4\"></span>eviously<span class=\"_ _4\"></span> recognised impairment loss, other<span class=\"_ _4\"></span> than on goodwill, is re<span class=\"_ _4\"></span>versed if<span class=\"_ _23f\"> </span><span class=\"_ _4\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs164\">the recov<span class=\"_ _4\"></span>erable amount increases as a r<span class=\"_ _4\"></span>esult of a r<span class=\"_ _0\"></span>eversal of <span class=\"_ _4\"></span>the conditions that originally<span class=\"_ _23f\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs165\">resulted in the impairmen<span class=\"_ _4\"></span>t. This r<span class=\"_ _4\"></span>eversal is recognised in <span class=\"_ _0\"></span>the consolidated statement<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs166\">of<span class=\"_ _4\"></span> comprehensive income and is limited <span class=\"_ _4\"></span>to the carrying amount <span class=\"_ _4\"></span>that w<span class=\"_ _4\"></span>ould have been<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs167\">determined, net of<span class=\"_ _0\"></span> depreciation, had no impairment loss been recognised in prior <span class=\"_ _0\"></span>years.<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs168\">Assets are grouped a<span class=\"_ _4\"></span>t the lowes<span class=\"_ _4\"></span>t levels f<span class=\"_ _0\"></span>or which <span class=\"_ _4\"></span>there are separa<span class=\"_ _4\"></span>tely identifiable cash<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs169\">flows (<span class=\"_ _2\"></span>cash generating units<span class=\"_ _0\"></span>) for<span class=\"_ _4\"></span> purposes of assessing impairmen<span class=\"_ _4\"></span>t. </div>The Group applies IFRS 9\u2019<span class=\"_ _0\"></span>s \u2018simplified\u2019 approach tha<span class=\"_ _4\"></span>t requires companies to recognise the lif<span class=\"_ _0\"></span>etime expected losses on its trade receiv<span class=\"_ _4\"></span>ables. A<span class=\"_ _4\"></span>t the date of<span class=\"_ _0\"></span> initial recognition, the cr<span class=\"_ _0\"></span>edit losses expected to arise over<span class=\"_ _4\"></span> the life<span class=\"_ _4\"></span>time of<span class=\"_ _4\"></span> a trade r<span class=\"_ _4\"></span>eceivable are recognised as an impairment and are adjus<span class=\"_ _4\"></span>ted, over<span class=\"_ _4\"></span> the lif<span class=\"_ _4\"></span>etime of<span class=\"_ _4\"></span> the receiv<span class=\"_ _4\"></span>able, to reflect objective evidence re<span class=\"_ _4\"></span>flecting whether<span class=\"_ _0\"></span> the Group will no<span class=\"_ _4\"></span>t be able to collect its debts. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "Impairment of<span class=\"_ _4\"></span> non-financial assets<span class=\"_ _23f\"> </span>The carrying amount of<span class=\"_ _4\"></span> non-current non-financial asse<span class=\"_ _4\"></span>ts of <span class=\"_ _0\"></span>the Group is compared to<span class=\"_ _23f\"> </span>the recov<span class=\"_ _4\"></span>erable amount of<span class=\"_ _0\"></span> the assets whenev<span class=\"_ _4\"></span>er ev<span class=\"_ _4\"></span>ents or changes in cir<span class=\"_ _4\"></span>cumstances<span class=\"_ _23f\"> </span>indicate that <span class=\"_ _0\"></span>the net book value may<span class=\"_ _0\"></span> not be recoverable, or<span class=\"_ _0\"></span> in the case of goodwill,<span class=\"_ _23f\"> </span>annually<span class=\"_ _0\"></span>. The<span class=\"_ gs97\"> </span>reco<span class=\"_ _0\"></span>verable amount is the higher<span class=\"_ _4\"></span> of <span class=\"_ _0\"></span>value in use and the f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value less<span class=\"_ _23f\"> </span>cost<span class=\"_ gs97\"> </span>to sell. In<span class=\"_ gs97\"> </span>assessing the <span class=\"_ _0\"></span>value in use, the expected futur<span class=\"_ _4\"></span>e cash flows <span class=\"_ _0\"></span>from the assets<span class=\"_ _23f\"> </span>are determined by<span class=\"_ _0\"></span> applying a discount rate to <span class=\"_ _4\"></span>the anticipated pre-tax <span class=\"_ _4\"></span>future cash flo<span class=\"_ _4\"></span>ws.<span class=\"_ _23f\"> </span>An<span class=\"_ gs97\"> </span>impairment charge is recognised in <span class=\"_ _0\"></span>the consolidated statement of compr<span class=\"_ _4\"></span>ehensive<span class=\"_ _23f\"> </span>income to <span class=\"_ _4\"></span>the extent that <span class=\"_ _0\"></span>the carrying amount exceeds the assets<span class=\"_ _0\"></span>\u2019 recoverable amount.<span class=\"_ _23f\"> </span>The revised carrying amounts ar<span class=\"_ _4\"></span>e amortised or depr<span class=\"_ _4\"></span>eciated in line with Group accoun<span class=\"_ _4\"></span>ting<span class=\"_ _23f\"> </span>policies. <span class=\"_ _4\"></span>A pr<span class=\"_ _4\"></span>eviously<span class=\"_ _4\"></span> recognised impairment loss, other<span class=\"_ _4\"></span> than on goodwill, is re<span class=\"_ _4\"></span>versed if<span class=\"_ _23f\"> </span>the recov<span class=\"_ _4\"></span>erable amount increases as a r<span class=\"_ _4\"></span>esult of a r<span class=\"_ _0\"></span>eversal of <span class=\"_ _4\"></span>the conditions that originally<span class=\"_ _23f\"> </span>resulted in the impairmen<span class=\"_ _4\"></span>t. This r<span class=\"_ _4\"></span>eversal is recognised in <span class=\"_ _0\"></span>the consolidated statement<span class=\"_ _23f\"> </span>of<span class=\"_ _4\"></span> comprehensive income and is limited <span class=\"_ _4\"></span>to the carrying amount <span class=\"_ _4\"></span>that w<span class=\"_ _4\"></span>ould have been<span class=\"_ _23f\"> </span>determined, net of<span class=\"_ _0\"></span> depreciation, had no impairment loss been recognised in prior <span class=\"_ _0\"></span>years.<span class=\"_ _23f\"> </span>Assets are grouped a<span class=\"_ _4\"></span>t the lowes<span class=\"_ _4\"></span>t levels f<span class=\"_ _0\"></span>or which <span class=\"_ _4\"></span>there are separa<span class=\"_ _4\"></span>tely identifiable cash<span class=\"_ _23f\"> </span>flows (<span class=\"_ _2\"></span>cash generating units<span class=\"_ _0\"></span>) for<span class=\"_ _4\"></span> purposes of assessing impairmen<span class=\"_ _4\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "Leases<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>o the extent <span class=\"_ _0\"></span>that a right-of-contr<span class=\"_ _4\"></span>ol exists over<span class=\"_ _0\"></span> an asset subject to a lease, a right-of<span class=\"_ _0\"></span>-<span class=\"_ _23f\"> </span>use asset, represen<span class=\"_ _4\"></span>ting the Group<span class=\"_ _2\"></span>\u2019s right to use <span class=\"_ _0\"></span>the underlying leased asset, and a lease liability<span class=\"_ _0\"></span>, representing <span class=\"_ _4\"></span>the Group<span class=\"_ _0\"></span>\u2019s obligation <span class=\"_ _0\"></span>to make lease payments, are recognised in the<span class=\"_ gs97\"> </span>consolidated statement of<span class=\"_ _0\"></span> financial position at the commencement o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the lease. The right-of<span class=\"_ _0\"></span>-use asset is measured initially at cost and includes <span class=\"_ _0\"></span>the amount of initial measurement of<span class=\"_ _0\"></span> the lease liability<span class=\"_ _0\"></span>, any initial direct cos<span class=\"_ _4\"></span>ts incurred, including advance lease payments, and an estimate of<span class=\"_ _0\"></span> the dismantling, remov<span class=\"_ _0\"></span>al and restoration costs required in terms of<span class=\"_ _4\"></span> the lease. Depreciation is char<span class=\"_ _4\"></span>ged to <span class=\"_ _4\"></span>the consolidated income statement so as to depreciate <span class=\"_ _4\"></span>the right-of<span class=\"_ _0\"></span>-use asset from the commencement date <span class=\"_ _0\"></span>to the earlier of<span class=\"_ _0\"></span> the end of<span class=\"_ _4\"></span> the useful lif<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the right-of-use asset or<span class=\"_ _0\"></span> the end of <span class=\"_ _0\"></span>the lease term. The lease <span class=\"_ _0\"></span>term shall include the period of<span class=\"_ _0\"></span> an extension option where it is r<span class=\"_ _4\"></span>easonably certain <span class=\"_ _0\"></span>that the option will be e<span class=\"_ _4\"></span>xercised. <span class=\"_ _0\"></span>Where the lease contains a purchase op<span class=\"_ _4\"></span>tion the asset is <span class=\"_ _4\"></span>written off<span class=\"_ _4\"></span> over<span class=\"_ _4\"></span> the useful lif<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the asset when it is reasonably<span class=\"_ _0\"></span> certain that the purchase option will<span class=\"_ gs97\"> </span>be<span class=\"_ gs97\"> </span>exercised.<span class=\"_ _23f\"> </span><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs16b\">The lease liability is measur<span class=\"_ _4\"></span>ed at the presen<span class=\"_ _4\"></span>t value o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the future lease payments, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs16c\">including<span class=\"_ gs97\"> </span>variable lease payments <span class=\"_ _0\"></span>that depend on an index and the exercise price </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs16d\">of<span class=\"_ _4\"></span> purchase options <span class=\"_ _4\"></span>where it is reasonably<span class=\"_ _0\"></span> certain that the option <span class=\"_ _4\"></span>will be exercised, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs16e\">discounted using the inter<span class=\"_ _0\"></span>est rate implicit in the lease, if<span class=\"_ _4\"></span> readily de<span class=\"_ _4\"></span>terminable. If <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs16f\">implicit interest r<span class=\"_ _4\"></span>ate cannot be readily<span class=\"_ _0\"></span> determined, the lessee\u2019<span class=\"_ _0\"></span>s incremental borrowing r<span class=\"_ _4\"></span>ate </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs170\">is used. Finance charges are r<span class=\"_ _4\"></span>ecognised in the consolidated statemen<span class=\"_ _4\"></span>t of compr<span class=\"_ _4\"></span>ehensive </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs171\">income over<span class=\"_ _0\"></span> the period of <span class=\"_ _0\"></span>the lease. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs172\">Lease expenses f<span class=\"_ _0\"></span>or leases with a duration o<span class=\"_ _4\"></span>f one <span class=\"_ _0\"></span>year or less and lo<span class=\"_ _4\"></span>w-value assets are no<span class=\"_ _4\"></span>t </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs173\">recognised in the consolida<span class=\"_ _4\"></span>ted statement of<span class=\"_ _0\"></span> financial position, and are charged to <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs174\">consolidated income statement <span class=\"_ _0\"></span>when incurred. Low-value assets are de<span class=\"_ _4\"></span>termined based </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs175\">on<span class=\"_ gs97\"> </span>quantitative criteria.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs176\">The Group has used the <span class=\"_ _0\"></span>following practical expedients permitted by<span class=\"_ _0\"></span> the standard:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs177\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The use of a single discoun<span class=\"_ _4\"></span>t rate to a portf<span class=\"_ _0\"></span>olio of leases with r<span class=\"_ _4\"></span>easonably similar<span class=\"_ _0\"></span> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs178\">characteristics<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs179\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Reliance on previous assessments on <span class=\"_ _0\"></span>whether leases are onerous<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs17a\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The use of hindsigh<span class=\"_ _4\"></span>t in determining the lease <span class=\"_ _4\"></span>term where <span class=\"_ _0\"></span>the contract contains options </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs17b\">to extend or <span class=\"_ _0\"></span>terminate the lease.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsc5 wsdd gs17d\">Invent<span class=\"_ _7\"></span>or<span class=\"_ _7\"></span>ie<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs17e\">Raw materials, <span class=\"_ _0\"></span>which consist of unprocessed <span class=\"_ _0\"></span>timber and chemicals used in manufacturing </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs17f\">operations, are <span class=\"_ _0\"></span>valued at the lower<span class=\"_ _0\"></span> of cost and net r<span class=\"_ _4\"></span>ealisable value. <span class=\"_ _0\"></span>The basis on which cost </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs180\">is derived is a first-in, <span class=\"_ _0\"></span>first-out basis.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs181\">Inventory<span class=\"_ _0\"></span> in the process of<span class=\"_ _4\"></span> being produced is disclosed as <span class=\"_ _4\"></span>work in progress and <span class=\"_ _0\"></span>the costs </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs182\">associated to <span class=\"_ _0\"></span>where it is in the process are capitalised <span class=\"_ _0\"></span>to its value. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs183\">Finished goods, comprising processed timber<span class=\"_ _2\"></span>, are stated at <span class=\"_ _0\"></span>the lower of<span class=\"_ _0\"></span> weighted aver<span class=\"_ _4\"></span>age </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs184\">cost of<span class=\"_ _4\"></span> production or<span class=\"_ _4\"></span> net realisable <span class=\"_ _4\"></span>value. Costs include direct materials, dir<span class=\"_ _4\"></span>ect labour </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs185\">costs and production ov<span class=\"_ _4\"></span>erheads (<span class=\"_ _0\"></span>excluding <span class=\"_ _4\"></span>the depreciation of<span class=\"_ _0\"></span> relevant property<span class=\"_ _0\"></span> and plant </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs186\">and equipment<span class=\"_ _0\"></span>) absorbed at an appropriate level of<span class=\"_ _0\"></span> capacity utilisation. Net realisable </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs187\">value repr<span class=\"_ _4\"></span>esents the estimated selling price less all e<span class=\"_ _4\"></span>xpected costs to completion and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs188\">costs to be incurr<span class=\"_ _4\"></span>ed in selling and distribution.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Fa<span class=\"_ _4\"></span>ir value measurement<span class=\"_ _23f\"> </span>Assets and liabilities that ar<span class=\"_ _0\"></span>e measured at fair<span class=\"_ _4\"></span> value, or<span class=\"_ _0\"></span> where the <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue of <span class=\"_ _0\"></span>financial instruments has been disclosed in notes <span class=\"_ _4\"></span>to the financial s<span class=\"_ _4\"></span>tatements, are based on <span class=\"_ _4\"></span>the following <span class=\"_ _4\"></span>fair<span class=\"_ _4\"></span> value measur<span class=\"_ _4\"></span>ement hierarch<span class=\"_ _4\"></span>y:<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 1 \u2013 quoted prices (<span class=\"_ _2\"></span>unadjusted) in active markets <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> identical assets or liabilities;<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 2 \u2013 inputs other<span class=\"_ _0\"></span> than quoted prices included within le<span class=\"_ _4\"></span>vel 1 that ar<span class=\"_ _0\"></span>e observable for<span class=\"_ _4\"></span> </span>the asset or liability<span class=\"_ _2\"></span>, either directly<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>that is, as prices<span class=\"_ _0\"></span>) or indirectly<span class=\"_ _0\"></span> (that is, derived <span class=\"_ _0\"></span>from prices<span class=\"_ _0\"></span>); and<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 3 \u2013 inputs <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the asset or<span class=\"_ _0\"></span> liability that are no<span class=\"_ _4\"></span>t based on observable marke<span class=\"_ _4\"></span>t data </span>(<span class=\"_ _4\"></span>that is, unobservable inputs<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span>Specific v<span class=\"_ _4\"></span>aluation methodologies used to <span class=\"_ _0\"></span>value financial instruments include other<span class=\"_ _0\"></span> techniques, including discounted cash flow<span class=\"_ _0\"></span> analysis, are used to determine <span class=\"_ _0\"></span>the fair  values of<span class=\"_ _0\"></span> other financial instruments.<span class=\"_ _23f\"> </span>Financial assets<span class=\"_ _23f\"> </span>Financial assets and financial liabilities ar<span class=\"_ _4\"></span>e recognised in the Gr<span class=\"_ _4\"></span>oup<span class=\"_ _0\"></span>\u2019s consolidated statement of<span class=\"_ _0\"></span> financial position when the Gr<span class=\"_ _0\"></span>oup becomes party to <span class=\"_ _4\"></span>the contractual provisions of<span class=\"_ _0\"></span> the instrument.<span class=\"_ _23f\"> </span>Financial assets are initially<span class=\"_ _0\"></span> measured at fair<span class=\"_ _4\"></span> value and in <span class=\"_ _0\"></span>the case of inves<span class=\"_ _4\"></span>tments not at  fair<span class=\"_ _4\"></span> value <span class=\"_ _0\"></span>through profit or loss, <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue plus directly<span class=\"_ _4\"></span> attributable transaction cos<span class=\"_ _4\"></span>ts. Except <span class=\"_ _0\"></span>where a reliable fair<span class=\"_ _0\"></span> value cannot be obtained, unlisted shar<span class=\"_ _4\"></span>es held by <span class=\"_ _0\"></span>the Group<span class=\"_ gs97\"> </span>are classified as <span class=\"_ _4\"></span>fair<span class=\"_ _4\"></span> value <span class=\"_ _0\"></span>through other comprehensiv<span class=\"_ _4\"></span>e income and are stated at<span class=\"_ gs97\"> </span>fair<span class=\"_ _4\"></span> value. Gains and losses arising <span class=\"_ _0\"></span>from changes in fair<span class=\"_ _4\"></span> value ar<span class=\"_ _4\"></span>e recognised directly<span class=\"_ _0\"></span> in other compr<span class=\"_ _0\"></span>ehensive income, with dividends recognised in pro<span class=\"_ _4\"></span>fit or loss. <span class=\"_ _0\"></span>Where it is not possible to obtain a r<span class=\"_ _4\"></span>eliable fair<span class=\"_ _0\"></span> value, these in<span class=\"_ _4\"></span>vestments are held a<span class=\"_ _4\"></span>t cost less provision for<span class=\"_ gs97\"> </span>impairment.<span class=\"_ _23f\"> </span>Loans and receivables, <span class=\"_ _0\"></span>which comprise non-derivative financial assets <span class=\"_ _0\"></span>with fixed and determinable payments <span class=\"_ _4\"></span>that are not quoted on an activ<span class=\"_ _0\"></span>e market, are initially r<span class=\"_ _0\"></span>ecognised at fair<span class=\"_ _4\"></span> value plus <span class=\"_ _0\"></span>transaction costs that are dir<span class=\"_ _4\"></span>ectly attributable <span class=\"_ _0\"></span>to their acquisition or<span class=\"_ _4\"></span> issue and are subsequently<span class=\"_ _0\"></span> carried at amortised cost using the effective in<span class=\"_ _4\"></span>terest rate me<span class=\"_ _4\"></span>thod, less provision <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> impairment.<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade receivables ar<span class=\"_ _0\"></span>e initially recognised at f<span class=\"_ _4\"></span>air <span class=\"_ _4\"></span>value and are subsequently<span class=\"_ _0\"></span> measured at amortised cost using the eff<span class=\"_ _0\"></span>ective interest rate method, less allo<span class=\"_ _4\"></span>wance f<span class=\"_ _4\"></span>or impairments. The Group has elected to apply<span class=\"_ _0\"></span> the IFRS 9 practical expedient option <span class=\"_ _0\"></span>to measure the value of<span class=\"_ _0\"></span> its trade receivables at <span class=\"_ _0\"></span>transaction price, as they<span class=\"_ _4\"></span> do not contain a significant financing element. <span class=\"_ _4\"></span>The Group applies IFRS 9\u2019<span class=\"_ _0\"></span>s \u2018simplified\u2019 approach tha<span class=\"_ _4\"></span>t requires companies to recognise the lif<span class=\"_ _0\"></span>etime expected losses on its trade receiv<span class=\"_ _4\"></span>ables. A<span class=\"_ _4\"></span>t the date of<span class=\"_ _0\"></span> initial recognition, the cr<span class=\"_ _0\"></span>edit losses expected to arise over<span class=\"_ _4\"></span> the life<span class=\"_ _4\"></span>time of<span class=\"_ _4\"></span> a trade r<span class=\"_ _4\"></span>eceivable are recognised as an impairment and are adjus<span class=\"_ _4\"></span>ted, over<span class=\"_ _4\"></span> the lif<span class=\"_ _4\"></span>etime of<span class=\"_ _4\"></span> the receiv<span class=\"_ _4\"></span>able, to reflect objective evidence re<span class=\"_ _4\"></span>flecting whether<span class=\"_ _0\"></span> the Group will no<span class=\"_ _4\"></span>t be able to collect its debts. Cash and cash equivalents<span class=\"_ _23f\"> </span>Cash and cash equivalents in <span class=\"_ _4\"></span>the consolidated statement of<span class=\"_ _0\"></span> financial position comprise cash at bank and in hand and short-term deposits, including liquidity <span class=\"_ _0\"></span>funds, with an original maturity o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>three months or less. For<span class=\"_ _0\"></span> the purpose of <span class=\"_ _0\"></span>the statement of consolidated cash flow<span class=\"_ _0\"></span>, cash and cash equivalents consist of<span class=\"_ _4\"></span> cash and cash equivalents as defined abov<span class=\"_ _4\"></span>e, net<span class=\"_ gs97\"> </span>of<span class=\"_ _0\"></span> outstanding bank overdrafts. Financial liabili<span class=\"_ _4\"></span>ties Other financial liabilities<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade payables and other<span class=\"_ _0\"></span> financial liabilities are initially r<span class=\"_ _0\"></span>ecognised at fair <span class=\"_ _0\"></span>value and subsequently carried a<span class=\"_ _4\"></span>t amortised cost using the eff<span class=\"_ _4\"></span>ective interes<span class=\"_ _4\"></span>t method.<span class=\"_ _23f\"> </span>Loans and other<span class=\"_ _4\"></span> borrowings are initially<span class=\"_ _0\"></span> recognised at the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of amounts r<span class=\"_ _4\"></span>eceived net of<span class=\"_ _0\"></span> transaction costs and subsequently<span class=\"_ _4\"></span> measured at amortised cost using <span class=\"_ _4\"></span>the effective interest method. Borrowings ar<span class=\"_ _4\"></span>e removed <span class=\"_ _0\"></span>from the balance sheet when <span class=\"_ _0\"></span>the obligation specified in the contract is discharged, cancelled or<span class=\"_ _0\"></span> expired. The diff<span class=\"_ _0\"></span>erence between the carrying amount of<span class=\"_ _4\"></span> a financial liability<span class=\"_ _4\"></span> that has been extinguished or<span class=\"_ _0\"></span> transferred <span class=\"_ _0\"></span>to another party and the consideration paid, including any<span class=\"_ _0\"></span> non cash assets transferr<span class=\"_ _4\"></span>ed or liabilities assumed, is<span class=\"_ gs97\"> </span>recognised in pro<span class=\"_ _4\"></span>fit or loss as other<span class=\"_ _0\"></span> income or finance costs.<span class=\"_ _23f\"> </span>Derivatives ar<span class=\"_ _4\"></span>e not classified as basic financial instrumen<span class=\"_ _4\"></span>ts. These ar<span class=\"_ _4\"></span>e initially r<span class=\"_ _4\"></span>ecognised at fair<span class=\"_ _4\"></span> value on <span class=\"_ _0\"></span>the date the derivative contr<span class=\"_ _4\"></span>act is entered into<span class=\"_ _4\"></span>, with costs being char<span class=\"_ _4\"></span>ged to the profit or<span class=\"_ _0\"></span> loss. They<span class=\"_ _4\"></span> are subsequently<span class=\"_ _4\"></span> measured at f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value with changes in the pr<span class=\"_ _4\"></span>ofit or loss. Financial guarantee con<span class=\"_ _4\"></span>tract<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span>Financial guarantee contr<span class=\"_ _4\"></span>acts are recognised as a <span class=\"_ _4\"></span>financial liability at <span class=\"_ _4\"></span>the time <span class=\"_ _4\"></span>the guarantee is issued.<span class=\"_ _23f\"> </span>The liability is initially<span class=\"_ _0\"></span> measured at fair<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>alue, which is determined based on <span class=\"_ _0\"></span>the present value of<span class=\"_ _0\"></span> the difference in cash <span class=\"_ _4\"></span>flows between <span class=\"_ _0\"></span>the contractual payments required under<span class=\"_ _0\"></span> the FHB borrowing (<span class=\"_ _0\"></span>provided <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _4\"></span>s joint v<span class=\"_ _4\"></span>enture \u2013 <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _0\"></span>) and the payments that are estimated <span class=\"_ _0\"></span>to be required without <span class=\"_ _4\"></span>the guarantee being pro<span class=\"_ _4\"></span>vided by <span class=\"_ _0\"></span>Accsys to FHB<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>o calculate the f<span class=\"_ _0\"></span>air value o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the guarantee, <span class=\"_ _4\"></span>the present <span class=\"_ _4\"></span>value calculation is then <span class=\"_ _0\"></span>weighted by<span class=\"_ _4\"></span> the probability<span class=\"_ _0\"></span> of the guar<span class=\"_ _0\"></span>antee being called by FHB. Where guarantees in r<span class=\"_ _0\"></span>elation to loans or other<span class=\"_ _0\"></span> payables of associates ar<span class=\"_ _4\"></span>e provided <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> no compensation, the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>values are accounted f<span class=\"_ _0\"></span>or as contributions and recognised as part of<span class=\"_ _0\"></span> the cost of<span class=\"_ _4\"></span> the inv<span class=\"_ _4\"></span>estment.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Fa<span class=\"_ _4\"></span>ir value measurement<span class=\"_ _23f\"> </span>Assets and liabilities that ar<span class=\"_ _0\"></span>e measured at fair<span class=\"_ _4\"></span> value, or<span class=\"_ _0\"></span> where the <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue of <span class=\"_ _0\"></span>financial instruments has been disclosed in notes <span class=\"_ _4\"></span>to the financial s<span class=\"_ _4\"></span>tatements, are based on <span class=\"_ _4\"></span>the following <span class=\"_ _4\"></span>fair<span class=\"_ _4\"></span> value measur<span class=\"_ _4\"></span>ement hierarch<span class=\"_ _4\"></span>y:<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 1 \u2013 quoted prices (<span class=\"_ _2\"></span>unadjusted) in active markets <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> identical assets or liabilities;<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 2 \u2013 inputs other<span class=\"_ _0\"></span> than quoted prices included within le<span class=\"_ _4\"></span>vel 1 that ar<span class=\"_ _0\"></span>e observable for<span class=\"_ _4\"></span> </span>the asset or liability<span class=\"_ _2\"></span>, either directly<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>that is, as prices<span class=\"_ _0\"></span>) or indirectly<span class=\"_ _0\"></span> (that is, derived <span class=\"_ _0\"></span>from prices<span class=\"_ _0\"></span>); and<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 3 \u2013 inputs <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the asset or<span class=\"_ _0\"></span> liability that are no<span class=\"_ _4\"></span>t based on observable marke<span class=\"_ _4\"></span>t data </span>(<span class=\"_ _4\"></span>that is, unobservable inputs<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span>Specific v<span class=\"_ _4\"></span>aluation methodologies used to <span class=\"_ _0\"></span>value financial instruments include other<span class=\"_ _0\"></span> techniques, including discounted cash flow<span class=\"_ _0\"></span> analysis, are used to determine <span class=\"_ _0\"></span>the fair  values of<span class=\"_ _0\"></span> other financial instruments.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Fa<span class=\"_ _4\"></span>ir value measurement<span class=\"_ _23f\"> </span>Assets and liabilities that ar<span class=\"_ _0\"></span>e measured at fair<span class=\"_ _4\"></span> value, or<span class=\"_ _0\"></span> where the <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue of <span class=\"_ _0\"></span>financial instruments has been disclosed in notes <span class=\"_ _4\"></span>to the financial s<span class=\"_ _4\"></span>tatements, are based on <span class=\"_ _4\"></span>the following <span class=\"_ _4\"></span>fair<span class=\"_ _4\"></span> value measur<span class=\"_ _4\"></span>ement hierarch<span class=\"_ _4\"></span>y:<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 1 \u2013 quoted prices (<span class=\"_ _2\"></span>unadjusted) in active markets <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> identical assets or liabilities;<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 2 \u2013 inputs other<span class=\"_ _0\"></span> than quoted prices included within le<span class=\"_ _4\"></span>vel 1 that ar<span class=\"_ _0\"></span>e observable for<span class=\"_ _4\"></span> </span>the asset or liability<span class=\"_ _2\"></span>, either directly<span class=\"_ _4\"></span> (<span class=\"_ _4\"></span>that is, as prices<span class=\"_ _0\"></span>) or indirectly<span class=\"_ _0\"></span> (that is, derived <span class=\"_ _0\"></span>from prices<span class=\"_ _0\"></span>); and<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Level 3 \u2013 inputs <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the asset or<span class=\"_ _0\"></span> liability that are no<span class=\"_ _4\"></span>t based on observable marke<span class=\"_ _4\"></span>t data </span>(<span class=\"_ _4\"></span>that is, unobservable inputs<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span>Specific v<span class=\"_ _4\"></span>aluation methodologies used to <span class=\"_ _0\"></span>value financial instruments include other<span class=\"_ _0\"></span> techniques, including discounted cash flow<span class=\"_ _0\"></span> analysis, are used to determine <span class=\"_ _0\"></span>the fair  values of<span class=\"_ _0\"></span> other financial instruments.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Financial assets<span class=\"_ _23f\"> </span>Financial assets and financial liabilities ar<span class=\"_ _4\"></span>e recognised in the Gr<span class=\"_ _4\"></span>oup<span class=\"_ _0\"></span>\u2019s consolidated statement of<span class=\"_ _0\"></span> financial position when the Gr<span class=\"_ _0\"></span>oup becomes party to <span class=\"_ _4\"></span>the contractual provisions of<span class=\"_ _0\"></span> the instrument.<span class=\"_ _23f\"> </span>Financial assets are initially<span class=\"_ _0\"></span> measured at fair<span class=\"_ _4\"></span> value and in <span class=\"_ _0\"></span>the case of inves<span class=\"_ _4\"></span>tments not at  fair<span class=\"_ _4\"></span> value <span class=\"_ _0\"></span>through profit or loss, <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue plus directly<span class=\"_ _4\"></span> attributable transaction cos<span class=\"_ _4\"></span>ts. Except <span class=\"_ _0\"></span>where a reliable fair<span class=\"_ _0\"></span> value cannot be obtained, unlisted shar<span class=\"_ _4\"></span>es held by <span class=\"_ _0\"></span>the Group<span class=\"_ gs97\"> </span>are classified as <span class=\"_ _4\"></span>fair<span class=\"_ _4\"></span> value <span class=\"_ _0\"></span>through other comprehensiv<span class=\"_ _4\"></span>e income and are stated at<span class=\"_ gs97\"> </span>fair<span class=\"_ _4\"></span> value. Gains and losses arising <span class=\"_ _0\"></span>from changes in fair<span class=\"_ _4\"></span> value ar<span class=\"_ _4\"></span>e recognised directly<span class=\"_ _0\"></span> in other compr<span class=\"_ _0\"></span>ehensive income, with dividends recognised in pro<span class=\"_ _4\"></span>fit or loss. <span class=\"_ _0\"></span>Where it is not possible to obtain a r<span class=\"_ _4\"></span>eliable fair<span class=\"_ _0\"></span> value, these in<span class=\"_ _4\"></span>vestments are held a<span class=\"_ _4\"></span>t cost less provision for<span class=\"_ gs97\"> </span>impairment.<span class=\"_ _23f\"> </span>Loans and receivables, <span class=\"_ _0\"></span>which comprise non-derivative financial assets <span class=\"_ _0\"></span>with fixed and determinable payments <span class=\"_ _4\"></span>that are not quoted on an activ<span class=\"_ _0\"></span>e market, are initially r<span class=\"_ _0\"></span>ecognised at fair<span class=\"_ _4\"></span> value plus <span class=\"_ _0\"></span>transaction costs that are dir<span class=\"_ _4\"></span>ectly attributable <span class=\"_ _0\"></span>to their acquisition or<span class=\"_ _4\"></span> issue and are subsequently<span class=\"_ _0\"></span> carried at amortised cost using the effective in<span class=\"_ _4\"></span>terest rate me<span class=\"_ _4\"></span>thod, less provision <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> impairment.<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade receivables ar<span class=\"_ _0\"></span>e initially recognised at f<span class=\"_ _4\"></span>air <span class=\"_ _4\"></span>value and are subsequently<span class=\"_ _0\"></span> measured at amortised cost using the eff<span class=\"_ _0\"></span>ective interest rate method, less allo<span class=\"_ _4\"></span>wance f<span class=\"_ _4\"></span>or impairments. The Group has elected to apply<span class=\"_ _0\"></span> the IFRS 9 practical expedient option <span class=\"_ _0\"></span>to measure the value of<span class=\"_ _0\"></span> its trade receivables at <span class=\"_ _0\"></span>transaction price, as they<span class=\"_ _4\"></span> do not contain a significant financing element. <span class=\"_ _4\"></span>The Group applies IFRS 9\u2019<span class=\"_ _0\"></span>s \u2018simplified\u2019 approach tha<span class=\"_ _4\"></span>t requires companies to recognise the lif<span class=\"_ _0\"></span>etime expected losses on its trade receiv<span class=\"_ _4\"></span>ables. A<span class=\"_ _4\"></span>t the date of<span class=\"_ _0\"></span> initial recognition, the cr<span class=\"_ _0\"></span>edit losses expected to arise over<span class=\"_ _4\"></span> the life<span class=\"_ _4\"></span>time of<span class=\"_ _4\"></span> a trade r<span class=\"_ _4\"></span>eceivable are recognised as an impairment and are adjus<span class=\"_ _4\"></span>ted, over<span class=\"_ _4\"></span> the lif<span class=\"_ _4\"></span>etime of<span class=\"_ _4\"></span> the receiv<span class=\"_ _4\"></span>able, to reflect objective evidence re<span class=\"_ _4\"></span>flecting whether<span class=\"_ _0\"></span> the Group will no<span class=\"_ _4\"></span>t be able to collect its debts. Cash and cash equivalents<span class=\"_ _23f\"> </span>Cash and cash equivalents in <span class=\"_ _4\"></span>the consolidated statement of<span class=\"_ _0\"></span> financial position comprise cash at bank and in hand and short-term deposits, including liquidity <span class=\"_ _0\"></span>funds, with an original maturity o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>three months or less. For<span class=\"_ _0\"></span> the purpose of <span class=\"_ _0\"></span>the statement of consolidated cash flow<span class=\"_ _0\"></span>, cash and cash equivalents consist of<span class=\"_ _4\"></span> cash and cash equivalents as defined abov<span class=\"_ _4\"></span>e, net<span class=\"_ gs97\"> </span>of<span class=\"_ _0\"></span> outstanding bank overdrafts. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "Financial assets and financial liabilities ar<span class=\"_ _4\"></span>e recognised in the Gr<span class=\"_ _4\"></span>oup<span class=\"_ _0\"></span>\u2019s consolidated statement of<span class=\"_ _0\"></span> financial position when the Gr<span class=\"_ _0\"></span>oup becomes party to <span class=\"_ _4\"></span>the contractual provisions of<span class=\"_ _0\"></span> the instrument.<span class=\"_ _23f\"> </span>Financial liabili<span class=\"_ _4\"></span>ties Other financial liabilities<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade payables and other<span class=\"_ _0\"></span> financial liabilities are initially r<span class=\"_ _0\"></span>ecognised at fair <span class=\"_ _0\"></span>value and subsequently carried a<span class=\"_ _4\"></span>t amortised cost using the eff<span class=\"_ _4\"></span>ective interes<span class=\"_ _4\"></span>t method.<span class=\"_ _23f\"> </span>Loans and other<span class=\"_ _4\"></span> borrowings are initially<span class=\"_ _0\"></span> recognised at the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of amounts r<span class=\"_ _4\"></span>eceived net of<span class=\"_ _0\"></span> transaction costs and subsequently<span class=\"_ _4\"></span> measured at amortised cost using <span class=\"_ _4\"></span>the effective interest method. Borrowings ar<span class=\"_ _4\"></span>e removed <span class=\"_ _0\"></span>from the balance sheet when <span class=\"_ _0\"></span>the obligation specified in the contract is discharged, cancelled or<span class=\"_ _0\"></span> expired. The diff<span class=\"_ _0\"></span>erence between the carrying amount of<span class=\"_ _4\"></span> a financial liability<span class=\"_ _4\"></span> that has been extinguished or<span class=\"_ _0\"></span> transferred <span class=\"_ _0\"></span>to another party and the consideration paid, including any<span class=\"_ _0\"></span> non cash assets transferr<span class=\"_ _4\"></span>ed or liabilities assumed, is<span class=\"_ gs97\"> </span>recognised in pro<span class=\"_ _4\"></span>fit or loss as other<span class=\"_ _0\"></span> income or finance costs.<span class=\"_ _23f\"> </span>Derivatives ar<span class=\"_ _4\"></span>e not classified as basic financial instrumen<span class=\"_ _4\"></span>ts. These ar<span class=\"_ _4\"></span>e initially r<span class=\"_ _4\"></span>ecognised at fair<span class=\"_ _4\"></span> value on <span class=\"_ _0\"></span>the date the derivative contr<span class=\"_ _4\"></span>act is entered into<span class=\"_ _4\"></span>, with costs being char<span class=\"_ _4\"></span>ged to the profit or<span class=\"_ _0\"></span> loss. They<span class=\"_ _4\"></span> are subsequently<span class=\"_ _4\"></span> measured at f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value with changes in the pr<span class=\"_ _4\"></span>ofit or loss. Financial guarantee con<span class=\"_ _4\"></span>tract<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span>Financial guarantee contr<span class=\"_ _4\"></span>acts are recognised as a <span class=\"_ _4\"></span>financial liability at <span class=\"_ _4\"></span>the time <span class=\"_ _4\"></span>the guarantee is issued.<span class=\"_ _23f\"> </span>The liability is initially<span class=\"_ _0\"></span> measured at fair<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>alue, which is determined based on <span class=\"_ _0\"></span>the present value of<span class=\"_ _0\"></span> the difference in cash <span class=\"_ _4\"></span>flows between <span class=\"_ _0\"></span>the contractual payments required under<span class=\"_ _0\"></span> the FHB borrowing (<span class=\"_ _0\"></span>provided <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _4\"></span>s joint v<span class=\"_ _4\"></span>enture \u2013 <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _0\"></span>) and the payments that are estimated <span class=\"_ _0\"></span>to be required without <span class=\"_ _4\"></span>the guarantee being pro<span class=\"_ _4\"></span>vided by <span class=\"_ _0\"></span>Accsys to FHB<span class=\"_ _0\"></span>. T<span class=\"_ _2\"></span>o calculate the f<span class=\"_ _0\"></span>air value o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the guarantee, <span class=\"_ _4\"></span>the present <span class=\"_ _4\"></span>value calculation is then <span class=\"_ _0\"></span>weighted by<span class=\"_ _4\"></span> the probability<span class=\"_ _0\"></span> of the guar<span class=\"_ _0\"></span>antee being called by FHB. Where guarantees in r<span class=\"_ _0\"></span>elation to loans or other<span class=\"_ _0\"></span> payables of associates ar<span class=\"_ _4\"></span>e provided <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> no compensation, the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>values are accounted f<span class=\"_ _0\"></span>or as contributions and recognised as part of<span class=\"_ _0\"></span> the cost of<span class=\"_ _4\"></span> the inv<span class=\"_ _4\"></span>estment.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade receivables ar<span class=\"_ _0\"></span>e initially recognised at f<span class=\"_ _4\"></span>air <span class=\"_ _4\"></span>value and are subsequently<span class=\"_ _0\"></span> measured at amortised cost using the eff<span class=\"_ _0\"></span>ective interest rate method, less allo<span class=\"_ _4\"></span>wance f<span class=\"_ _4\"></span>or impairments. The Group has elected to apply<span class=\"_ _0\"></span> the IFRS 9 practical expedient option <span class=\"_ _0\"></span>to measure the value of<span class=\"_ _0\"></span> its trade receivables at <span class=\"_ _0\"></span>transaction price, as they<span class=\"_ _4\"></span> do not contain a significant financing element. <span class=\"_ _4\"></span>The Group applies IFRS 9\u2019<span class=\"_ _0\"></span>s \u2018simplified\u2019 approach tha<span class=\"_ _4\"></span>t requires companies to recognise the lif<span class=\"_ _0\"></span>etime expected losses on its trade receiv<span class=\"_ _4\"></span>ables. A<span class=\"_ _4\"></span>t the date of<span class=\"_ _0\"></span> initial recognition, the cr<span class=\"_ _0\"></span>edit losses expected to arise over<span class=\"_ _4\"></span> the life<span class=\"_ _4\"></span>time of<span class=\"_ _4\"></span> a trade r<span class=\"_ _4\"></span>eceivable are recognised as an impairment and are adjus<span class=\"_ _4\"></span>ted, over<span class=\"_ _4\"></span> the lif<span class=\"_ _4\"></span>etime of<span class=\"_ _4\"></span> the receiv<span class=\"_ _4\"></span>able, to reflect objective evidence re<span class=\"_ _4\"></span>flecting whether<span class=\"_ _0\"></span> the Group will no<span class=\"_ _4\"></span>t be able to collect its debts.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "The Group applies IFRS 9\u2019<span class=\"_ _0\"></span>s \u2018simplified\u2019 approach tha<span class=\"_ _4\"></span>t requires companies to recognise the lif<span class=\"_ _0\"></span>etime expected losses on its trade receiv<span class=\"_ _4\"></span>ables. A<span class=\"_ _4\"></span>t the date of<span class=\"_ _0\"></span> initial recognition, the cr<span class=\"_ _0\"></span>edit losses expected to arise over<span class=\"_ _4\"></span> the life<span class=\"_ _4\"></span>time of<span class=\"_ _4\"></span> a trade r<span class=\"_ _4\"></span>eceivable are recognised as an impairment and are adjus<span class=\"_ _4\"></span>ted, over<span class=\"_ _4\"></span> the lif<span class=\"_ _4\"></span>etime of<span class=\"_ _4\"></span> the receiv<span class=\"_ _4\"></span>able, to reflect objective evidence re<span class=\"_ _4\"></span>flecting whether<span class=\"_ _0\"></span> the Group will no<span class=\"_ _4\"></span>t be able to collect its debts. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Cash and cash equivalents<span class=\"_ _23f\"> </span>Cash and cash equivalents in <span class=\"_ _4\"></span>the consolidated statement of<span class=\"_ _0\"></span> financial position comprise cash at bank and in hand and short-term deposits, including liquidity <span class=\"_ _0\"></span>funds, with an original maturity o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>three months or less. For<span class=\"_ _0\"></span> the purpose of <span class=\"_ _0\"></span>the statement of consolidated cash flow<span class=\"_ _0\"></span>, cash and cash equivalents consist of<span class=\"_ _4\"></span> cash and cash equivalents as defined abov<span class=\"_ _4\"></span>e, net<span class=\"_ gs97\"> </span>of<span class=\"_ _0\"></span> outstanding bank overdrafts. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "T<span class=\"_ _2\"></span>rade payables and other<span class=\"_ _0\"></span> financial liabilities are initially r<span class=\"_ _0\"></span>ecognised at fair <span class=\"_ _0\"></span>value and subsequently carried a<span class=\"_ _4\"></span>t amortised cost using the eff<span class=\"_ _4\"></span>ective interes<span class=\"_ _4\"></span>t method.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Loans and other<span class=\"_ _4\"></span> borrowings are initially<span class=\"_ _0\"></span> recognised at the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of amounts r<span class=\"_ _4\"></span>eceived net of<span class=\"_ _0\"></span> transaction costs and subsequently<span class=\"_ _4\"></span> measured at amortised cost using <span class=\"_ _4\"></span>the effective interest method. Borrowings ar<span class=\"_ _4\"></span>e removed <span class=\"_ _0\"></span>from the balance sheet when <span class=\"_ _0\"></span>the obligation specified in the contract is discharged, cancelled or<span class=\"_ _0\"></span> expired. The diff<span class=\"_ _0\"></span>erence between the carrying amount of<span class=\"_ _4\"></span> a financial liability<span class=\"_ _4\"></span> that has been extinguished or<span class=\"_ _0\"></span> transferred <span class=\"_ _0\"></span>to another party and the consideration paid, including any<span class=\"_ _0\"></span> non cash assets transferr<span class=\"_ _4\"></span>ed or liabilities assumed, is<span class=\"_ gs97\"> </span>recognised in pro<span class=\"_ _4\"></span>fit or loss as other<span class=\"_ _0\"></span> income or finance costs.<span class=\"_ _23f\"> </span><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1c6\">Derivatives ar<span class=\"_ _4\"></span>e not classified as basic financial instrumen<span class=\"_ _4\"></span>ts. These ar<span class=\"_ _4\"></span>e initially r<span class=\"_ _4\"></span>ecognised at </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1c7\">fair<span class=\"_ _4\"></span> value on <span class=\"_ _0\"></span>the date the derivative contr<span class=\"_ _4\"></span>act is entered into<span class=\"_ _4\"></span>, with costs being char<span class=\"_ _4\"></span>ged to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1c8\">the profit or<span class=\"_ _0\"></span> loss. They<span class=\"_ _4\"></span> are subsequently<span class=\"_ _4\"></span> measured at f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value with changes in the pr<span class=\"_ _4\"></span>ofit </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1c9\">or loss. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "<div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs1cb\">Financial guarantee con<span class=\"_ _4\"></span>tract<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1cc\">Financial guarantee contr<span class=\"_ _4\"></span>acts are recognised as a <span class=\"_ _4\"></span>financial liability at <span class=\"_ _4\"></span>the time <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1cd\">guarantee is issued.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1ce\">The liability is initially<span class=\"_ _0\"></span> measured at fair<span class=\"_ _4\"></span> v<span class=\"_ _4\"></span>alue, which is determined based on <span class=\"_ _0\"></span>the present </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1cf\">value of<span class=\"_ _0\"></span> the difference in cash <span class=\"_ _4\"></span>flows between <span class=\"_ _0\"></span>the contractual payments required under<span class=\"_ _0\"></span> the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1d0\">FHB borrowing (<span class=\"_ _0\"></span>provided <span class=\"_ _0\"></span>to the Company\u2019<span class=\"_ _4\"></span>s joint v<span class=\"_ _4\"></span>enture \u2013 <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _0\"></span>) and the payments </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1d1\">that are estimated <span class=\"_ _0\"></span>to be required without <span class=\"_ _4\"></span>the guarantee being pro<span class=\"_ _4\"></span>vided by <span class=\"_ _0\"></span>Accsys to FHB<span class=\"_ _0\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1d2\">T<span class=\"_ _2\"></span>o calculate the f<span class=\"_ _0\"></span>air value o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the guarantee, <span class=\"_ _4\"></span>the present <span class=\"_ _4\"></span>value calculation is then <span class=\"_ _0\"></span>weighted </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1d3\">by<span class=\"_ _4\"></span> the probability<span class=\"_ _0\"></span> of the guar<span class=\"_ _0\"></span>antee being called by FHB. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1d4\">Where guarantees in r<span class=\"_ _0\"></span>elation to loans or other<span class=\"_ _0\"></span> payables of associates ar<span class=\"_ _4\"></span>e provided <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> no </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1d5\">compensation, the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>values are accounted f<span class=\"_ _0\"></span>or as contributions and recognised as part of<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1d6\">the cost of<span class=\"_ _4\"></span> the inv<span class=\"_ _4\"></span>estment.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs1d8\">Share capit<span class=\"_ _7\"></span>al<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1d9\">Financial instruments issued by<span class=\"_ _0\"></span> the Group are <span class=\"_ _4\"></span>treated as equity<span class=\"_ _4\"></span> only <span class=\"_ _4\"></span>to the extent <span class=\"_ _0\"></span>that </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1da\">they<span class=\"_ _4\"></span> do not meet the de<span class=\"_ _4\"></span>finition of a <span class=\"_ _0\"></span>financial liability. <span class=\"_ _0\"></span>The Group<span class=\"_ _0\"></span>\u2019s shares ar<span class=\"_ _0\"></span>e classified as </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1db\">equity instrumen<span class=\"_ _4\"></span>ts.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs1dd\">Segmental re<span class=\"_ _7\"></span>por<span class=\"_ _7\"></span>ting<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1de\">Operating segments ar<span class=\"_ _4\"></span>e reported in a manner consis<span class=\"_ _4\"></span>tent with <span class=\"_ _4\"></span>the internal reporting </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1df\">provided <span class=\"_ _0\"></span>to the Board of<span class=\"_ _4\"></span> Accs<span class=\"_ _4\"></span>ys <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _0\"></span>C, the chief oper<span class=\"_ _0\"></span>ating decision makers </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1e0\">(<span class=\"_ _4\"></span>CODM) of <span class=\"_ _0\"></span>the Group. <span class=\"_ _4\"></span>The Board are responsible <span class=\"_ _0\"></span>for allocating resour<span class=\"_ _4\"></span>ces and assessing </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1e1\">performance of<span class=\"_ _0\"></span> the operating segments and has been identified as steering <span class=\"_ _0\"></span>the committee </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs1e2\">that makes str<span class=\"_ _4\"></span>ategic decisions.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs204\">2<span class=\"_ _7\"></span>. <span class=\"_ _3\"> </span>Accounting judge<span class=\"_ _7\"></span>ments an<span class=\"_ _7\"></span>d estim<span class=\"_ _7\"></span>ates<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs205\">Estimates and judgements are con<span class=\"_ _4\"></span>tinually ev<span class=\"_ _4\"></span>aluated and are based on historical experience </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs206\">and other <span class=\"_ _0\"></span>factors, including expectations of <span class=\"_ _0\"></span>future events that ar<span class=\"_ _0\"></span>e believed to be </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs207\">reasonable under<span class=\"_ _4\"></span> the circumstances.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls25 ws136 gs208\">Accounting estimates<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls1 ws1 gs209\">Goodwill<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs20a\">The Group tes<span class=\"_ _4\"></span>ts annually <span class=\"_ _0\"></span>whether goodwill has suffered an<span class=\"_ _4\"></span>y impairment in accor<span class=\"_ _4\"></span>dance </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs20b\">with the accounting policy<span class=\"_ _0\"></span> stated above. <span class=\"_ _0\"></span>The recoverable amounts of<span class=\"_ _0\"></span> cash-generating </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs20c\">units have been determined based on <span class=\"_ _0\"></span>value in use calculations. These calculations r<span class=\"_ _4\"></span>equire </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs20d\">the use of<span class=\"_ _4\"></span> judgements in relation <span class=\"_ _4\"></span>to discount rates and futur<span class=\"_ _0\"></span>e forecasts (See note 14 and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs20e\">15). The r<span class=\"_ _0\"></span>ecoverability o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>these balances is dependent upon the level of<span class=\"_ _0\"></span> future licence fees </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs20f\">and manufacturing rev<span class=\"_ _0\"></span>enues. While the scope and <span class=\"_ _4\"></span>timing of<span class=\"_ _4\"></span> the production <span class=\"_ _4\"></span>facilities to be </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs210\">built under <span class=\"_ _0\"></span>the Group<span class=\"_ _4\"></span>\u2019s e<span class=\"_ _4\"></span>xisting and future agr<span class=\"_ _4\"></span>eements remains uncertain, <span class=\"_ _4\"></span>the Directors </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs211\">remain confident <span class=\"_ _0\"></span>that revenue fr<span class=\"_ _4\"></span>om own manufacturing, existing licensees, new<span class=\"_ _0\"></span> licence </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs212\">agreements <span class=\"_ _4\"></span>will be generated, demonstra<span class=\"_ _4\"></span>ting the reco<span class=\"_ _4\"></span>verability<span class=\"_ _0\"></span> of these balances.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs213\">Intellectual proper<span class=\"_ _7\"></span>ty rights (IPR<span class=\"_ _0\"></span>) and proper<span class=\"_ _7\"></span>ty<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws59 gs214\">The Group tes<span class=\"_ _4\"></span>ts the carrying amount of<span class=\"_ _0\"></span> the intellectual property<span class=\"_ _0\"></span> rights and property<span class=\"_ _0\"></span>, plant </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs215\">and equipment whene<span class=\"_ _4\"></span>ver e<span class=\"_ _4\"></span>vents or<span class=\"_ _4\"></span> changes in circumstances indicate <span class=\"_ _4\"></span>that the net book </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs216\">value may<span class=\"_ _0\"></span> not be recoverable. <span class=\"_ _0\"></span>These calculations require the use o<span class=\"_ _4\"></span>f estima<span class=\"_ _4\"></span>tes in respect </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs217\">of<span class=\"_ _4\"></span> future cash <span class=\"_ _4\"></span>flows fr<span class=\"_ _0\"></span>om the assets by applying a discoun<span class=\"_ _4\"></span>t rate to <span class=\"_ _0\"></span>the anticipated pre-<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs218\">tax future cash <span class=\"_ _0\"></span>flows. Within <span class=\"_ _4\"></span>this process, the Gr<span class=\"_ _4\"></span>oup makes a number<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> key<span class=\"_ _0\"></span> assumptions </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs219\">including operating margins, pr<span class=\"_ _4\"></span>oduction v<span class=\"_ _4\"></span>olumes, discount rates, terminal gr<span class=\"_ _0\"></span>owth rates </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs21a\">and for<span class=\"_ _0\"></span>ecast cash flows. <span class=\"_ _0\"></span>Additional information is disclosed in note 14 and 15, which </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs21b\">highlights the estima<span class=\"_ _4\"></span>tes applied in the <span class=\"_ _4\"></span>value-in-use calculations f<span class=\"_ _0\"></span>or those CGUs tha<span class=\"_ _4\"></span>t are </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs21c\">considered most susceptible <span class=\"_ _0\"></span>to changes in key assumptions and <span class=\"_ _0\"></span>the sensitivity of<span class=\"_ _4\"></span> these </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs21d\">estimates. <span class=\"_ _0\"></span>The Group also reviews <span class=\"_ _4\"></span>the estimated useful lives at <span class=\"_ _0\"></span>the end of each annual </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs21e\">reporting period (See note 14 and 15). <span class=\"_ _0\"></span>The price of raw<span class=\"_ _0\"></span> materials and other inputs v<span class=\"_ _4\"></span>ary </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs21f\">according to mark<span class=\"_ _0\"></span>et conditions outside of <span class=\"_ _4\"></span>the Group<span class=\"_ _0\"></span>\u2019s contr<span class=\"_ _4\"></span>ol. Should the price of<span class=\"_ _0\"></span> the raw </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs220\">materials increase grea<span class=\"_ _4\"></span>ter <span class=\"_ _4\"></span>than the sales price or<span class=\"_ _4\"></span> in a wa<span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>which no longer mak<span class=\"_ _4\"></span>es Acco<span class=\"_ _0\"></span>ya </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs221\">competitive, <span class=\"_ _4\"></span>then the carrying <span class=\"_ _4\"></span>value of<span class=\"_ _0\"></span> the property<span class=\"_ _0\"></span>, plant and equipment or IPR may<span class=\"_ _0\"></span> be </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs222\">in doubt and become impaired. <span class=\"_ _0\"></span>The Directors consider tha<span class=\"_ _4\"></span>t the current mark<span class=\"_ _0\"></span>et and best </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs223\">estimates of<span class=\"_ _0\"></span> future prices mean that <span class=\"_ _4\"></span>this risk is limited.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs225\">Fair<span class=\"_ _0\"></span> value of financial derivativ<span class=\"_ _4\"></span>e<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs226\">The Group has convertible loan no<span class=\"_ _4\"></span>tes with an embedded conv<span class=\"_ _4\"></span>ersion option. <span class=\"_ _4\"></span>The Group </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs227\">values the <span class=\"_ _0\"></span>financial derivative based upon assumptions around <span class=\"_ _4\"></span>the likelihood of<span class=\"_ _0\"></span> conversion </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs228\">and the <span class=\"_ _0\"></span>volatility of<span class=\"_ _0\"></span> the share price to determine <span class=\"_ _0\"></span>the fair <span class=\"_ _0\"></span>value of <span class=\"_ _4\"></span>the derivative. <span class=\"_ _0\"></span>Any </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs229\">movements in <span class=\"_ _0\"></span>the fair <span class=\"_ _0\"></span>value of <span class=\"_ _4\"></span>the derivative ar<span class=\"_ _4\"></span>e recognised thr<span class=\"_ _4\"></span>ough the pro<span class=\"_ _4\"></span>fit and loss. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs22a\">See note 26 f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>further details.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls37 ws1 gs22b\">Rec<span class=\"_ _7\"></span>over<span class=\"_ _1\"></span>y of inve<span class=\"_ _7\"></span>stm<span class=\"_ _7\"></span>en<span class=\"_ _7\"></span>t in th<span class=\"_ _7\"></span>e jo<span class=\"_ _7\"></span>int ve<span class=\"_ _7\"></span>ntu<span class=\"_ _7\"></span>re<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs22c\">The Group, <span class=\"_ _0\"></span>together with Eastman Chemical Compan<span class=\"_ _4\"></span>y LL<span class=\"_ _0\"></span>C formed <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _0\"></span> LL<span class=\"_ _4\"></span>C, 60% </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs22d\">owned by<span class=\"_ _0\"></span> the Group and 40% owned by<span class=\"_ _0\"></span> Eastman. The tw<span class=\"_ _4\"></span>o parties are assessed to join<span class=\"_ _4\"></span>tly </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs22e\">control <span class=\"_ _4\"></span>the entity<span class=\"_ _0\"></span>, due to the oper<span class=\"_ _4\"></span>ating agreement requiring bo<span class=\"_ _4\"></span>th joint v<span class=\"_ _4\"></span>enture partners </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs22f\">to approv<span class=\"_ _4\"></span>e key<span class=\"_ _0\"></span> business decisions. The Group performs an impairmen<span class=\"_ _4\"></span>t assessment on </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs230\">its investment in <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _0\"></span> LL<span class=\"_ _4\"></span>C whenev<span class=\"_ _4\"></span>er ev<span class=\"_ _4\"></span>ents or changes in cir<span class=\"_ _4\"></span>cumstances indicate </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs231\">that the carrying <span class=\"_ _0\"></span>value may not be r<span class=\"_ _4\"></span>ecoverable. <span class=\"_ _0\"></span>This requires the Gr<span class=\"_ _0\"></span>oup to make an </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs232\">estimate and assumptions of<span class=\"_ _0\"></span> the expected cash flow<span class=\"_ _4\"></span>s, sales volumes and choose a suitable </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs233\">discount rate in order<span class=\"_ _0\"></span> to calculate the pr<span class=\"_ _4\"></span>esent v<span class=\"_ _4\"></span>alue of <span class=\"_ _0\"></span>those cash flows. See note 25 f<span class=\"_ _0\"></span>or </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs234\">further<span class=\"_ gs97\"> </span>details. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls25 ws136 gs235\">Accounting judgements<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs236\">In preparing the Consolida<span class=\"_ _4\"></span>ted Financial Statements, management has to mak<span class=\"_ _0\"></span>e judgments </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs237\">on how <span class=\"_ _0\"></span>to apply the Group<span class=\"_ _2\"></span>\u2019s accounting policies and make es<span class=\"_ _4\"></span>timates about the <span class=\"_ _4\"></span>future. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs238\">The critical judgements that ha<span class=\"_ _4\"></span>ve been made in arriving at the amoun<span class=\"_ _4\"></span>ts recognised in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs239\">the Consolidated Financial Statements and <span class=\"_ _4\"></span>the key<span class=\"_ _0\"></span> sources of uncertainty<span class=\"_ _0\"></span> that have a </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs23a\">significant risk of<span class=\"_ _4\"></span> causing a material adjustment <span class=\"_ _4\"></span>to the carrying <span class=\"_ _4\"></span>value of<span class=\"_ _4\"></span> assets and  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs23b\">liabilities in the next <span class=\"_ _4\"></span>financial y<span class=\"_ _4\"></span>ear are discussed belo<span class=\"_ _4\"></span>w:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs23c\">Financial asset a<span class=\"_ _4\"></span>t fair value<span class=\"_ _0\"></span> t<span class=\"_ _7\"></span>hrough profit or lo<span class=\"_ _4\"></span>ss<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs23d\">The Group has an inves<span class=\"_ _4\"></span>tment in listed equity shar<span class=\"_ _0\"></span>es carried at nil fair <span class=\"_ _0\"></span>value as a reliable </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs23e\">fair<span class=\"_ _4\"></span> value canno<span class=\"_ _4\"></span>t be obtained since ther<span class=\"_ _4\"></span>e is no active market <span class=\"_ _0\"></span>for the shar<span class=\"_ _4\"></span>es and there </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs23f\">is currently<span class=\"_ _0\"></span> uncertainty around the <span class=\"_ _0\"></span>future funding of<span class=\"_ _4\"></span> the business. <span class=\"_ _0\"></span>The Group makes </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs240\">appropriate enquiries and considers all of<span class=\"_ _0\"></span> the information av<span class=\"_ _4\"></span>ailable to it in order<span class=\"_ _0\"></span> to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs241\">determine the <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue (See note 17).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs243\">New st<span class=\"_ _7\"></span>and<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>ds an<span class=\"_ _7\"></span>d inte<span class=\"_ _7\"></span>rpr<span class=\"_ _7\"></span>et<span class=\"_ _7\"></span>ati<span class=\"_ _7\"></span>ons in i<span class=\"_ _7\"></span>ssue at t<span class=\"_ _7\"></span>he d<span class=\"_ _7\"></span>ate of aut<span class=\"_ _7\"></span>hor<span class=\"_ _7\"></span>isat<span class=\"_ _7\"></span>ion of<span class=\"_ _7\"></span> </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs244\">these financial state<span class=\"_ _7\"></span>ments:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs245\">New standards, amendments and interpret<span class=\"_ _7\"></span>ations<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs246\">The follo<span class=\"_ _4\"></span>wing amendments to Standar<span class=\"_ _4\"></span>ds and a new Interpr<span class=\"_ _0\"></span>etation have been adopted f<span class=\"_ _4\"></span>or </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs247\">the financial <span class=\"_ _4\"></span>year beginning on 1 <span class=\"_ _0\"></span>April 2025:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs248\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Amendments to IAS 21;<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs249\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Amendments to IFRS 19; and<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs24a\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Amendments to IFRS 7 and IFRS 9<span class=\"_ _2\"></span>.<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs24b\">The amendments listed abov<span class=\"_ _4\"></span>e did not have any<span class=\"_ _0\"></span> impact on the amounts recognised in prior<span class=\"_ _4\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs24c\">periods and are not expected <span class=\"_ _0\"></span>to significantly affect <span class=\"_ _4\"></span>the current or<span class=\"_ _4\"></span> future periods.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs24d\">New standards<span class=\"_ _7\"></span>, amendments and interpret<span class=\"_ _7\"></span>ations not y<span class=\"_ _0\"></span>e<span class=\"_ _7\"></span>t adopted<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs24e\">Certain new accoun<span class=\"_ _4\"></span>ting standards and interpre<span class=\"_ _4\"></span>tations have been published <span class=\"_ _4\"></span>that are  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs24f\">not mandatory<span class=\"_ _4\"></span> for<span class=\"_ _0\"></span> 31 March 2026 reporting periods and have not been early<span class=\"_ _0\"></span> adopted by  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs250\">the Group. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs251\">In <span class=\"_ _4\"></span>April 2024, <span class=\"_ _4\"></span>the IASB issued IFRS 18 \u2018Presentation and Disclosur<span class=\"_ _4\"></span>e in Financial Statements<span class=\"_ _4\"></span>\u2019<span class=\"_ _2\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs252\">The new pr<span class=\"_ _0\"></span>esentation requirements introduced in IFRS 18 <span class=\"_ _0\"></span>will increase comparability of<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs253\">the financial performance o<span class=\"_ _4\"></span>f similar<span class=\"_ _0\"></span> entities, especially related <span class=\"_ _4\"></span>to how \u2018<span class=\"_ _0\"></span>operating pro<span class=\"_ _4\"></span>fit or </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs254\">loss\u2019 is de<span class=\"_ _4\"></span>fined. The ne<span class=\"_ _4\"></span>w disclosure r<span class=\"_ _4\"></span>equirements f<span class=\"_ _0\"></span>or \u2018management-defined performance </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs255\">measures<span class=\"_ _4\"></span>\u2019 will enhance <span class=\"_ _4\"></span>transparency<span class=\"_ _2\"></span>. IFRS 18 is effect from 1 <span class=\"_ _0\"></span>January 2027 and has not <span class=\"_ _4\"></span>yet </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs256\">been adopted by<span class=\"_ _0\"></span> the Group. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs257\">Accsys <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>echnologies plc is in the process of<span class=\"_ _4\"></span> determining the impact on <span class=\"_ _4\"></span>the Group </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs258\">of<span class=\"_ _4\"></span> applying IFRS 18. The Gr<span class=\"_ _4\"></span>oup is preparing a tr<span class=\"_ _4\"></span>ansition plan to report our<span class=\"_ _0\"></span> first IFRS </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs259\">18-compliant interim financial sta<span class=\"_ _4\"></span>tements f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the period ending September 2027 and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs25a\">annual financial statements <span class=\"_ _0\"></span>for the <span class=\"_ _0\"></span>year ended March 2028. <span class=\"_ _0\"></span>The standard is anticipated to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs25b\">not have a significant impact on <span class=\"_ _0\"></span>the presentation of<span class=\"_ _4\"></span> the Consolidated Income Statement. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs25c\">Other new<span class=\"_ _0\"></span> accounting standards are not expected <span class=\"_ _0\"></span>to have a material impact on the entity<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs25d\">in the curren<span class=\"_ _4\"></span>t or <span class=\"_ _4\"></span>future reporting periods and on <span class=\"_ _4\"></span>foreseeable <span class=\"_ _4\"></span>future tr<span class=\"_ _4\"></span>ansactions.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "New st<span class=\"_ _7\"></span>and<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>ds an<span class=\"_ _7\"></span>d inte<span class=\"_ _7\"></span>rpr<span class=\"_ _7\"></span>et<span class=\"_ _7\"></span>ati<span class=\"_ _7\"></span>ons in i<span class=\"_ _7\"></span>ssue at t<span class=\"_ _7\"></span>he d<span class=\"_ _7\"></span>ate of aut<span class=\"_ _7\"></span>hor<span class=\"_ _7\"></span>isat<span class=\"_ _7\"></span>ion of<span class=\"_ _7\"></span> these financial state<span class=\"_ _7\"></span>ments:<span class=\"_ _23f\"> </span>New standards, amendments and interpret<span class=\"_ _7\"></span>ations<span class=\"_ _23f\"> </span>The follo<span class=\"_ _4\"></span>wing amendments to Standar<span class=\"_ _4\"></span>ds and a new Interpr<span class=\"_ _0\"></span>etation have been adopted f<span class=\"_ _4\"></span>or the financial <span class=\"_ _4\"></span>year beginning on 1 <span class=\"_ _0\"></span>April 2025:<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Amendments to IAS 21;<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Amendments to IFRS 19; and<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Amendments to IFRS 7 and IFRS 9<span class=\"_ _2\"></span>.<span class=\"_ _23f\"> </span></span>The amendments listed abov<span class=\"_ _4\"></span>e did not have any<span class=\"_ _0\"></span> impact on the amounts recognised in prior<span class=\"_ _4\"></span> periods and are not expected <span class=\"_ _0\"></span>to significantly affect <span class=\"_ _4\"></span>the current or<span class=\"_ _4\"></span> future periods.<span class=\"_ _23f\"> </span>New standards<span class=\"_ _7\"></span>, amendments and interpret<span class=\"_ _7\"></span>ations not y<span class=\"_ _0\"></span>e<span class=\"_ _7\"></span>t adopted<span class=\"_ _23f\"> </span>Certain new accoun<span class=\"_ _4\"></span>ting standards and interpre<span class=\"_ _4\"></span>tations have been published <span class=\"_ _4\"></span>that are  not mandatory<span class=\"_ _4\"></span> for<span class=\"_ _0\"></span> 31 March 2026 reporting periods and have not been early<span class=\"_ _0\"></span> adopted by  the Group. In <span class=\"_ _4\"></span>April 2024, <span class=\"_ _4\"></span>the IASB issued IFRS 18 \u2018Presentation and Disclosur<span class=\"_ _4\"></span>e in Financial Statements<span class=\"_ _4\"></span>\u2019<span class=\"_ _2\"></span>. The new pr<span class=\"_ _0\"></span>esentation requirements introduced in IFRS 18 <span class=\"_ _0\"></span>will increase comparability of<span class=\"_ _0\"></span> the financial performance o<span class=\"_ _4\"></span>f similar<span class=\"_ _0\"></span> entities, especially related <span class=\"_ _4\"></span>to how \u2018<span class=\"_ _0\"></span>operating pro<span class=\"_ _4\"></span>fit or loss\u2019 is de<span class=\"_ _4\"></span>fined. The ne<span class=\"_ _4\"></span>w disclosure r<span class=\"_ _4\"></span>equirements f<span class=\"_ _0\"></span>or \u2018management-defined performance measures<span class=\"_ _4\"></span>\u2019 will enhance <span class=\"_ _4\"></span>transparency<span class=\"_ _2\"></span>. IFRS 18 is effect from 1 <span class=\"_ _0\"></span>January 2027 and has not <span class=\"_ _4\"></span>yet been adopted by<span class=\"_ _0\"></span> the Group. Accsys <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>echnologies plc is in the process of<span class=\"_ _4\"></span> determining the impact on <span class=\"_ _4\"></span>the Group of<span class=\"_ _4\"></span> applying IFRS 18. The Gr<span class=\"_ _4\"></span>oup is preparing a tr<span class=\"_ _4\"></span>ansition plan to report our<span class=\"_ _0\"></span> first IFRS 18-compliant interim financial sta<span class=\"_ _4\"></span>tements f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the period ending September 2027 and annual financial statements <span class=\"_ _0\"></span>for the <span class=\"_ _0\"></span>year ended March 2028. <span class=\"_ _0\"></span>The standard is anticipated to not have a significant impact on <span class=\"_ _0\"></span>the presentation of<span class=\"_ _4\"></span> the Consolidated Income Statement. Other new<span class=\"_ _0\"></span> accounting standards are not expected <span class=\"_ _0\"></span>to have a material impact on the entity<span class=\"_ _0\"></span> in the curren<span class=\"_ _4\"></span>t or <span class=\"_ _4\"></span>future reporting periods and on <span class=\"_ _4\"></span>foreseeable <span class=\"_ _4\"></span>future tr<span class=\"_ _4\"></span>ansactions.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls123 ws4b gs25f\">3. <span class=\"_ _17\"> </span>Segmental reporting<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs260\">The Group<span class=\"_ _0\"></span>\u2019s business is <span class=\"_ _0\"></span>the manufacturing of and dev<span class=\"_ _4\"></span>elopment, commercialisation and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs261\">licensing of<span class=\"_ _4\"></span> the associated proprie<span class=\"_ _4\"></span>tary <span class=\"_ _4\"></span>technology <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the manufactur<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>Accoya <span class=\"_ _4\"></span>wood, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs262\">T<span class=\"_ _2\"></span>ricoya <span class=\"_ _4\"></span>wood elements and related ace<span class=\"_ _4\"></span>tylation technologies. Segmental r<span class=\"_ _4\"></span>eporting is </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs263\">divided between corporate activities and activities dir<span class=\"_ _0\"></span>ectly attributable to <span class=\"_ _0\"></span>Accoya.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls25 ws2e gs264\">Accoya<span class=\"_ _23f\"> </span></div><div class=\"gs265\"><table class=\"s w187 h8d\" id=\"_7abfa289-54b5-404f-8f3b-e98d6ed177db\"><tr><td></td><td></td><td></td><td class=\"t m0 x3c4 hc y1bb5 ff3 fsa fc7 sc0 ls1 ws1\">Accoya Segment<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x3c5 y1bb6 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x3c6 y1bb6 w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3c7 hc y1bb7 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c8 hc y1bb8 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x3c9 hc y1bb9 ff3 fsa fc7 sc0 ls1 ws1\"> Underlying<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3ca hc y1bba ff3 fsa fc7 sc0 ls1 ws1\">items<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3c4 hc y1bba ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL</td><td class=\"t m0 x3cb hc y1bba ff3 fsa fc7 sc0 ls1 ws1\"> Underlying<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cc hc y1bbb ff3 fsa fc7 sc0 ls1 ws1\">items<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cd hc y1bbb ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ce hc y1bbc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cf hc y1bbd ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3c4 hc y1bbd ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d0 hc y1bbd ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d1 hc y1bbe ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d2 hc y1bbe ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bbf w22 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4f\">Accoya wood rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d3 y1bbf w23 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">13<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d4 y1bbf w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d5 y1bbf w23 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">13<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d6 y1bbf w26 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124,0<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d7 y1bbf w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d8 y1bbf w26 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124,<span class=\"_ _7\"></span>047<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc0 w28 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d9 y1bc0 w29 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3da y1bc0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3db y1bc0 w189 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dc y1bc0 w18a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dd y1bc0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3de y1bc0 w18b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x259 hd y1bc1 ff2 fs5 fc7 sc0 ls1 ws1\">Royalties and licence </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f7 y1bc2 w18c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">revenue</div><div class=\"t m0 x3df h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e0 y1bc2 w18d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e1 y1bc2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e2 y1bc2 w18d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e3 y1bc2 w18e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e4 y1bc2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e5 y1bc2 w18e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>372<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc3 w2f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other re<span class=\"_ _4\"></span>venue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e6 y1bc3 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e7 y1bc3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e8 y1bc3 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e9 y1bc3 w190 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>515<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ea y1bc3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3eb y1bc3 w32 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>51<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc4 w191 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal Rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ec y1bc4 w192 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1bc4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ee y1bc4 w193 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ef y1bc4 w194 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f0 y1bc4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f1 y1bc4 w195 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>632<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc5 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f2 y1bc5 w196 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f3 y1bc5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f4 y1bc5 w197 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,<span class=\"_ _4\"></span>909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f5 y1bc5 w198 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f6 y1bc5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f7 y1bc5 w199 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc6 w3e h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsb1 wsa6\">Gross<span class=\"_ _4\"></span> profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f8 y1bc6 w3f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>67<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f9 y1bc6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fa y1bc6 w19a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fb y1bc6 w19b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fc y1bc6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fd y1bc6 w19b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc7 w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fe y1bc7 w19c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">(31,481)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ff y1bc7 w19d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x400 y1bc7 w19e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(30,181)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x401 y1bc7 w19f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(30,08<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x402 y1bc7 w49 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>12<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>30)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x403 y1bc7 w1a0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc8 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x404 y1bc8 wac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15,<span class=\"_ _7\"></span>88<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x405 y1bc8 w1a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x406 y1bc8 w1a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x407 y1bc8 w1a4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>43<span class=\"_ _23f\"> </span></div></td><td class=\"c n x408 y1bc8 w1a5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x409 y1bc8 w1a6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc9 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40a y1bc9 w1a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>88<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40b y1bc9 w1a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40c y1bc9 w1a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40d y1bc9 w1a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,<span class=\"_ _7\"></span>34<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40e y1bc9 w49 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>12<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40f y1bc9 w1a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcb w1aa h8e\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x410 y1bcb w1ab h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x411 y1bcb w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x412 y1bcb w1ac h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _7\"></span>,82<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x413 y1bcb w1ad h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x414 y1bcb w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x415 y1bcb w1ae h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcc w1af h8e\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x416 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x417 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x418 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x419 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41a y1bcc w1b0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(12)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41b y1bcc w1b1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(<span class=\"_ _7\"></span>12)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcd w1b2 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x416 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x417 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x418 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x419 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41c y1bcd w1b3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41d y1bcd w1b4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7a w1b5 h8f\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">investment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41e y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41f y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x420 y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x421 y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x422 y1b7a w1b6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(1<span class=\"_ _7\"></span>0,3<span class=\"_ _7\"></span>82)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x423 y1b7a w1b7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>10,<span class=\"_ _7\"></span>382)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1b8 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls124 ws143\">EB<span class=\"_ _7\"></span>ITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x424 y1b7b w1b9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24,<span class=\"_ _7\"></span>71<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x425 y1b7b w1a2 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x426 y1b7b w1ba h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">26<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td><td class=\"c n x427 y1b7b w1bb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>56<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x428 y1b7b w1bc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x429 y1b7b w1bd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>58<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs266\">Reconciliation o<span class=\"_ _4\"></span>f Accoya<span class=\"_ _4\"></span> adjusted EBIT and E<span class=\"_ _4\"></span>BITD<span class=\"_ _0\"></span>A<span class=\"_ _23f\"> </span></div><div class=\"gs267\"><table class=\"s w1be h90\" id=\"_126a1de8-4a0f-453c-9a61-2293e151e405\"><tr><td></td><td class=\"t m0 x2c6 hc y1bcf ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1bcf ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x42a hc y1bd0 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000 </td><td class=\"t m0 x2ca hc y1bd0 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8b w1bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42b y1b8b w1c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>86<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42c y1b8b w1c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>34<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w1c2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42d y1b8c w1c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42e y1b8c w1c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42f y1b7b w1c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>0,9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x430 y1b7b w1c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,7<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"gs268\"><table class=\"s w1c8 h91\" id=\"_e97f5ddb-97aa-41b2-86ec-6deaae45ba4a\"><tr><td></td><td class=\"t m0 x2c6 hc y1bd1 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1bd1 ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x42a hc y1bd2 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000 </td><td class=\"t m0 x2ca hc y1bd2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8b w1c9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x431 y1b8b w1ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24,7<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td><td class=\"c n x432 y1b8b w1cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>62<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w1cc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x433 y1b8c w1cd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x434 y1b8c w1ce h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1cf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x435 y1b7b w1d0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24,8<span class=\"_ _7\"></span>02<span class=\"_ _23f\"> </span></div></td><td class=\"c n x436 y1b7b w1d1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14,517<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs269\">Revenue includes <span class=\"_ _0\"></span>the sale of <span class=\"_ _4\"></span>Accoya, licence and r<span class=\"_ _4\"></span>oyalty<span class=\"_ _4\"></span> income and other r<span class=\"_ _0\"></span>evenue, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs26a\">principally r<span class=\"_ _4\"></span>elating to <span class=\"_ _4\"></span>the sale of ace<span class=\"_ _4\"></span>tic acid. Revenue also includes sales o<span class=\"_ _4\"></span>f low<span class=\"_ _4\"></span>er <span class=\"_ _0\"></span>visual </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs26b\">grade <span class=\"_ _0\"></span>Accoya to <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ricoya cus<span class=\"_ _4\"></span>tomers for<span class=\"_ _0\"></span> the purposes of pr<span class=\"_ _4\"></span>oducing T<span class=\"_ _2\"></span>rico<span class=\"_ _4\"></span>ya panels.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5d gs26c\">All costs of<span class=\"_ _4\"></span> sales are allocated against manuf<span class=\"_ _4\"></span>acturing activities in Arnhem and Barry<span class=\"_ _0\"></span> (Wales<span class=\"_ _0\"></span>) </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs26d\">unless they<span class=\"_ _0\"></span> can be directly attributable <span class=\"_ _4\"></span>to a licensee. Other opera<span class=\"_ _4\"></span>ting costs include all </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs26e\">costs associated with <span class=\"_ _0\"></span>the operation of <span class=\"_ _0\"></span>the Arnhem and Barry manuf<span class=\"_ _0\"></span>acturing sites, including </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs26f\">directly<span class=\"_ _4\"></span> attributable administration, sales and mark<span class=\"_ _4\"></span>eting costs. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs270\">See note 5 f<span class=\"_ _4\"></span>or explanation o<span class=\"_ _4\"></span>f Ex<span class=\"_ _4\"></span>ceptional items.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h11 ff2 fsd fc7 sc0 ls1 ws1 gs271\">* <span class=\"_ _18\"> </span> <span class=\"_ _6\"></span>T<span class=\"_ _4\"></span>o be<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>r r<span class=\"_ _7\"></span>efl<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>ct r<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>ven<span class=\"_ _7\"></span>u<span class=\"_ _7\"></span>e ea<span class=\"_ _7\"></span>rn<span class=\"_ _7\"></span>ed f<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>om G<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ou<span class=\"_ _7\"></span>p in<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>ll<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>ct<span class=\"_ _7\"></span>u<span class=\"_ _7\"></span>al p<span class=\"_ _7\"></span>ro<span class=\"_ _7\"></span>pe<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>y, roy<span class=\"_ _7\"></span>al<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ie<span class=\"_ _7\"></span>s pr<span class=\"_ _7\"></span>ev<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>us<span class=\"_ _7\"></span>ly p<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>es<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>ed w<span class=\"_ _7\"></span>it<span class=\"_ _7\"></span>hi<span class=\"_ _7\"></span>n th<span class=\"_ _7\"></span>e \u2018ot<span class=\"_ _7\"></span>he<span class=\"_ _7\"></span>r </div><div class=\"t m0 h11 ff2 fsd fc7 sc0 ls1 ws1 gs272\">re<span class=\"_ _7\"></span>ve<span class=\"_ _7\"></span>nu<span class=\"_ _7\"></span>e\u2019 li<span class=\"_ _7\"></span>ne i<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>em i<span class=\"_ _7\"></span>n th<span class=\"_ _7\"></span>e pr<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>r ye<span class=\"_ _7\"></span>ar h<span class=\"_ _7\"></span>av<span class=\"_ _7\"></span>e be<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>n re<span class=\"_ _7\"></span>c<span class=\"_ _7\"></span>la<span class=\"_ _7\"></span>ss<span class=\"_ _7\"></span>ifi<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d an<span class=\"_ _7\"></span>d ar<span class=\"_ _7\"></span>e no<span class=\"_ _7\"></span>w pr<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>se<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d wi<span class=\"_ _7\"></span>th<span class=\"_ _7\"></span>in t<span class=\"_ _7\"></span>he \u2018r<span class=\"_ _7\"></span>oy<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>lt<span class=\"_ _7\"></span>ie<span class=\"_ _7\"></span>s an<span class=\"_ _7\"></span>d li<span class=\"_ _7\"></span>ce<span class=\"_ _7\"></span>nc<span class=\"_ _7\"></span>e </div><div class=\"t m0 h11 ff2 fsd fc7 sc0 ls1 ws1 gs273\">re<span class=\"_ _7\"></span>ve<span class=\"_ _7\"></span>nu<span class=\"_ _7\"></span>e\u2019 li<span class=\"_ _7\"></span>ne i<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>em<span class=\"_ _7\"></span>. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wsf3 gs275\">Corporate<span class=\"_ _23f\"> </span></div><div class=\"gs276\"><table class=\"s w1f5 h92\" id=\"_5ee43327-e25c-40c8-8f6e-90dca4271a8a\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x482 hc y1bd3 ff3 fsa fc7 sc0 ls1 ws1\">Corporate Segment<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x3c5 y1bd4 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x3c6 y1bd4 w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3c7 hc y1bd5 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c8 hc y1bd6 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x483 hc y1bd7 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x3ca hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">items  </td><td class=\"t m0 x3c4 hc y1bd8 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td><td class=\"t m0 x484 hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x3cc hc y1bd9 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x3cd hc y1bd9 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td></tr><tr><td></td><td class=\"t m0 x3ce hc y1bda ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cf hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3c4 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d0 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d1 hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d2 hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bdd w22 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4f\">Accoya wood rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x485 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x486 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x487 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x488 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x489 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48a y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bde w28 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48b y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48c y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48d y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48e y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x29b y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x259 hd y1bdf ff2 fs5 fc7 sc0 ls1 ws1\">Royalties and licence </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1be0 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48f y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x490 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x491 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x492 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f6 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x493 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w2f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other re<span class=\"_ _4\"></span>venue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x494 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x495 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x496 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x497 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x498 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x499 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w191 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal Rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49a y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49b y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49c y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49d y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49e y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49f y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a0 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a1 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a2 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a3 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a4 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a5 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be4 w1f6 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">Gross result<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48f y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x490 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x491 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x492 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f6 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x493 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be5 w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a6 y1be5 w1f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46b y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a7 y1be5 w1f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a8 y1be5 w1f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a9 y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4aa y1be5 w1fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be6 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ab y1be6 w1f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ac y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ad y1be6 w1fb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>597<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ae y1be6 w1fc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4af y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b0 y1be6 w1fd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be7 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ab y1be7 w1fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b1 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b2 y1be7 w1f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b3 y1be7 w1f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>94)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b4 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b5 y1be7 w1fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w1aa h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b6 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b7 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b8 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b9 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ba y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bb y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1b8 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls124 ws143\">EB<span class=\"_ _7\"></span>ITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bc y1b7b w1fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x417 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bd y1b7b w1f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4be y1b7b w1fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3,<span class=\"_ _7\"></span>694<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bf y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c0 y1b7b w1f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>94)<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs277\">Corporate costs ar<span class=\"_ _4\"></span>e those costs not dir<span class=\"_ _4\"></span>ectly attributable <span class=\"_ _0\"></span>to Accoya activities. <span class=\"_ _0\"></span>This includes </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs278\">management and the Gr<span class=\"_ _4\"></span>oup<span class=\"_ _0\"></span>\u2019s corporate and gener<span class=\"_ _4\"></span>al administration costs including <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs279\">head office in London. See note 5 <span class=\"_ _0\"></span>for explanation of<span class=\"_ _0\"></span> Exceptional items. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls96 wsb0 gs27a\">To<span class=\"_ _1\"></span>t<span class=\"_ _19\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _23f\"> </span></div><div class=\"gs27b\"><table class=\"s w1d2 h92\" id=\"_b1747d4e-3508-4ce3-bfdf-055cb6b56cc7\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x437 hc y1bd3 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x438 y1bd4 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x439 y1bd4 w1f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x43a hc y1bd5 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x43b hc y1bd6 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x43c hc y1bd7 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x43d hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x43e hc y1bd8 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td><td class=\"t m0 x43f hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x440 hc y1bd9 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x441 hc y1bd9 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td></tr><tr><td></td><td class=\"t m0 x442 hc y1bda ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x443 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x444 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x445 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x446 hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bdd w22 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4f\">Accoya wood rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d3 y1bdd w23 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">13<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x447 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x448 y1bdd w25 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">138<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x449 y1bdd w27 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124,<span class=\"_ _7\"></span>047<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44a y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44b y1bdd w1d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bde w28 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44c y1bde w1d4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44d y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44e y1bde w1d5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dc y1bde w18a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dd y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3de y1bde w2a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1bdf ff2 fs5 fc7 sc0 ls1 ws1\">Royalties and licence </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1be0 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44f y1be0 w1d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3,9<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x450 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x451 y1be0 w1d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3<span class=\"_ _7\"></span>,98<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x452 y1be0 w1d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x453 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x454 y1be0 w2e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>72<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w2f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other re<span class=\"_ _4\"></span>venue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x455 y1be1 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x456 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x457 y1be1 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e9 y1be1 w1da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>515<span class=\"_ _23f\"> </span></div></td><td class=\"c n x458 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3eb y1be1 w32 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>51<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w1db h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal Rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x459 y1be2 w1dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ee y1be2 w35 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45a y1be2 w1dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f0 y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f1 y1be2 w195 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>632<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f2 y1be3 w3a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f3 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45b y1be3 w1de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,<span class=\"_ _4\"></span>909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f5 y1be3 w198 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x453 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45c y1be3 w1df h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be4 w3e h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsb1 wsa6\">Gross<span class=\"_ _4\"></span> profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f8 y1be4 w3f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>67<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f9 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fa y1be4 w19a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fb y1be4 w1e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45d y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45e y1be4 w41 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be5 w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45f y1be5 w1e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(35<span class=\"_ _7\"></span>,07<span class=\"_ _7\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x460 y1be5 w4e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x461 y1be5 w1e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11d ws13c\">(<span class=\"_ _0\"></span>33<span class=\"_ _4\"></span>,777)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x462 y1be5 w48 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(33<span class=\"_ _7\"></span>,7<span class=\"_ _7\"></span>78)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x463 y1be5 w1e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>12,<span class=\"_ _7\"></span>03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x464 y1be5 w1e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _4\"></span>45,808)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be6 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x404 y1be6 w4d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x465 y1be6 w46 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x466 y1be6 w1e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x467 y1be6 w1e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x468 y1be6 w1e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>30)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x469 y1be6 w1e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcc w52 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Finance income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46a y1bcc w1e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46b y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46c y1bcc w1e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46d y1bcc w1ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">304<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46e y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46f y1bcc w1ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">304<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be7 w57 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Finance expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x470 y1be7 w1eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">(<span class=\"_ _0\"></span>6,509<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x471 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x472 y1be7 w59 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">(<span class=\"_ _2\"></span>6,509)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x473 y1be7 w5d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x474 y1be7 w1ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>02<span class=\"_ _23f\"> </span></div></td><td class=\"c n x475 y1be7 w1ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w1ee h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> net loss from<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">joint venture<span class=\"_ _23f\"> </span></div></td><td class=\"c n x476 y1b8c w65 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x477 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x478 y1b8c w60 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x479 y1b8c w62 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,8<span class=\"_ _7\"></span>71)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47a y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47b y1b8c w1ef h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,<span class=\"_ _7\"></span>871<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w64 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Lo<span class=\"_ _7\"></span>ss b<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>fo<span class=\"_ _7\"></span>re t<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>xa<span class=\"_ _7\"></span>ti<span class=\"_ _7\"></span>on<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47c y1b7b w1f0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(1,<span class=\"_ _7\"></span>870)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47d y1b7b w1f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47e y1b7b w66 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(570)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47f y1b7b w1f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x480 y1b7b w1f3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _1\"></span>10<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x481 y1b7b w1f4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(20,80<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs27c\">See note 5 f<span class=\"_ _4\"></span>or details o<span class=\"_ _4\"></span>f Ex<span class=\"_ _4\"></span>ceptional items.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs27e\">Reconciliation o<span class=\"_ _4\"></span>f underlying EBI<span class=\"_ _0\"></span>T and EBITD<span class=\"_ _0\"></span>A<span class=\"_ _23f\"> </span></div><div class=\"gs27f\"><table class=\"s w20d h95\" id=\"_4a8a5171-5d36-43d2-8d61-211c0b594bb6\"><tr><td></td><td></td><td class=\"c n x4cf y1bec w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x4d0 y1bec w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x4d1 hc y1bed ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x4d2 hc y1bee ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x4d3 hc y1bef ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x4d4 hc y1bef ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td><td></td><td class=\"t m0 x4d5 hc y1bf0 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x4d6 hc y1bf0 ff3 fsa fc7 sc0 lsf0 ws6d\"> TOT<span class=\"_ _4\"></span>AL </td></tr><tr><td></td><td class=\"t m0 x4d7 hc y1bf1 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4d8 hc y1bf2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"c n x4d9 y1bf3 w20e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4da y1bf3 w20e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></div></td><td class=\"t m0 x4c2 hc y1bf4 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1bf4 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bc9 w20f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating profit<span class=\"_ _0\"></span>/(loss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4db y1bc9 w206 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4dc y1bc9 w46 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4dd y1bc9 w4f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>590<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4de y1bc9 w207 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4df y1bc9 w210 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e0 y1bc9 w211 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcb w1aa h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e1 y1bcb w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e2 y1bcb w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e3 y1bcb w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e4 y1bcb w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e5 y1bcb w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e6 y1bcb w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcc w1af h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48f y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x490 y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x491 y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x492 y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e7 y1bcc w1b0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(12)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e8 y1bcc w1b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(<span class=\"_ _7\"></span>12)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcd w1b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e9 y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ea y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4eb y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ec y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ed y1bcd w1b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ee y1bcd w1b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7a w1b5 h96\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">investment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41e y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ef y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f0 y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f1 y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f2 y1b7a w1b6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(1<span class=\"_ _7\"></span>0,3<span class=\"_ _7\"></span>82)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f3 y1b7a w1b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>10,<span class=\"_ _7\"></span>382)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w213 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f4 y1b7b w200 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">2<span class=\"_ _7\"></span>1,1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f5 y1b7b w1f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f6 y1b7b w214 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">22<span class=\"_ _1\"></span>,416<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f7 y1b7b w215 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16,<span class=\"_ _7\"></span>86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f8 y1b7b w216 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f9 y1b7b w217 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">12<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>76<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs280\">Reconciliation o<span class=\"_ _4\"></span>f adjusted EBIT and<span class=\"_ _0\"></span> EBITDA<span class=\"_ _23f\"> </span></div><div class=\"gs281\"><table class=\"s w205 h91\" id=\"_258ced69-21ff-4e9d-b28f-36b1c29fd13a\"><tr><td></td><td class=\"t m0 x4c1 hc y1bea ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1bea ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x4c2 hc y1beb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1beb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b79 w1bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c9 y1b79 w206 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>29<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ca y1b79 w207 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w208 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4cb y1b7a w209 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4cc y1b7a w20a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4cd y1b7b w20b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ce y1b7b w20c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"gs282\"><table class=\"s w1ff h94\" id=\"_8a8bc117-dfaa-41fa-acfb-f2236354d487\"><tr><td></td><td class=\"t m0 x4c1 hc y1be8 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1be8 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x4c2 hc y1be9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1be9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b79 w1c9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c3 y1b79 w200 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">2<span class=\"_ _7\"></span>1,1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c4 y1b79 w201 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w1cc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c5 y1b7a w202 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c6 y1b7a w203 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1cf h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c7 y1b7b w204 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">21<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>206<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1b7b w1b3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>823<span class=\"_ _23f\"> </span></div></td></tr></table></div>Analysis of<span class=\"_ _0\"></span> Revenue by geogr<span class=\"_ _0\"></span>aphical area of customers:<span class=\"_ _23f\"> </span><table class=\"s w248 h99\" id=\"_cede0cd5-26d2-4c6f-bf94-1899c27aa4e7\"><tr><td></td><td class=\"t m0 x502 hc y1c09 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c09 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x446 hc y1c0a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c0a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b85 w249 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">UK and Ireland<span class=\"_ _23f\"> </span></div></td><td class=\"c n x530 y1b85 w24a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">58<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>85<span class=\"_ _23f\"> </span></div></td><td class=\"c n x531 y1b85 w24b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">54,103<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w24c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Rest of<span class=\"_ _4\"></span> Europe<span class=\"_ _23f\"> </span></div></td><td class=\"c n x532 y1ba5 w24d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x533 y1ba5 w24e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">51,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w24f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Americas<span class=\"_ _23f\"> </span></div></td><td class=\"c n x534 y1b79 w250 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">16,802<span class=\"_ _23f\"> </span></div></td><td class=\"c n x535 y1b79 w251 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>,92<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w252 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws75\">Rest of W<span class=\"_ _4\"></span>orld<span class=\"_ _23f\"> </span></div></td><td class=\"c n x536 y1b7a w253 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>59<span class=\"_ _23f\"> </span></div></td><td class=\"c n x537 y1b7a w254 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>5,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x538 y1b7b w35 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x539 y1b7b w255 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">136,<span class=\"_ _7\"></span>632<span class=\"_ _23f\"> </span></div></td></tr></table>Revenue gener<span class=\"_ _4\"></span>ated from one cus<span class=\"_ _4\"></span>tomer ex<span class=\"_ _4\"></span>ceeded 10% of Gr<span class=\"_ _0\"></span>oup revenue of<span class=\"_ _4\"></span> 2026. This<span class=\"_ _23f\"> </span>customer r<span class=\"_ _4\"></span>epresented 17% of<span class=\"_ _0\"></span> Group revenue. Re<span class=\"_ _4\"></span>venue generated <span class=\"_ _4\"></span>from tw<span class=\"_ _4\"></span>o customers<span class=\"_ _23f\"> </span>exceeded 10% of<span class=\"_ _0\"></span> Group revenue in 2025. <span class=\"_ _0\"></span>This included 13% and 15% of Group r<span class=\"_ _0\"></span>evenue.<span class=\"_ _23f\"> </span>Asset<span class=\"_ _7\"></span>s and liabilities on<span class=\"_ _4\"></span> a segmental basis:<span class=\"_ _23f\"> </span><table class=\"s w218 h97\" id=\"_c8be5715-bc40-4167-8878-d56e058955e6\"><tr><td></td><td class=\"t m0 x4fa hc y1bf5 ff3 fsa fc7 sc0 ls1 ws1\">Accoya<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4fb hc y1bf6 ff3 fsa fc7 sc0 ls1 ws1\">Corporate<span class=\"_ _23f\"> </span></td><td class=\"t m0 x43e hc y1bf7 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4fc hc y1bf8 ff3 fsa fc7 sc0 ls1 ws1\">Accoya<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4fd hc y1bf9 ff3 fsa fc7 sc0 ls1 ws1\">Corporate<span class=\"_ _23f\"> </span></td><td class=\"t m0 x441 hc y1bfa ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x4fe hc y1bfb ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4ff hc y1bfc ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x500 hc y1bfd ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x501 hc y1bfe ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td><td class=\"t m0 x502 hc y1bff ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1c00 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x442 hc y1c01 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x443 hc y1c02 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x444 hc y1c03 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x445 hc y1c04 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x446 hc y1c05 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c06 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b76 w219 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Non-current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x503 y1b76 w21a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>375<span class=\"_ _23f\"> </span></div></td><td class=\"c n x504 y1b76 w21b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>76<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x505 y1b76 wab h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">11<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>,141<span class=\"_ _23f\"> </span></div></td><td class=\"c n x506 y1b76 w21c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11<span class=\"_ _7\"></span>5,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>05<span class=\"_ _23f\"> </span></div></td><td class=\"c n x507 y1b76 w21d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x508 y1b76 w21e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">117<span class=\"_ _0\"></span>,166<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w21f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x509 y1b85 w220 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50a y1b85 w221 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,573<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50b y1b85 wb9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">8<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50c y1b85 w222 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">52<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>42<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50d y1b85 w223 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50e y1b85 w224 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>3,<span class=\"_ _7\"></span>787<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w225 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Current liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50f y1ba5 w226 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(8,023)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x510 y1ba5 w227 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">(<span class=\"_ _7\"></span>29<span class=\"_ _0\"></span>,315)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x511 y1ba5 w228 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x512 y1ba5 w229 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(20,455<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x513 y1ba5 w22a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x514 y1ba5 w22b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(3<span class=\"_ _7\"></span>0,23<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w22c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x515 y1b79 w22d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">6<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x516 y1b79 w22e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">(<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>74<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x517 y1b79 w22f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">46,564<span class=\"_ _23f\"> </span></div></td><td class=\"c n x518 y1b79 wab h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>68<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x519 y1b79 w230 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>86<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51a y1b79 wcc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">33<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>53<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w231 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Non-current liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51b y1b7a w232 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51c y1b7a w233 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(<span class=\"_ _0\"></span>49,492<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51d y1b7a w234 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(51<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>55<span class=\"_ _7\"></span>8)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51e y1b7a w235 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">(<span class=\"_ _4\"></span>2,663)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51f y1b7a w236 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls3b ws3f\">(50,734)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x520 y1b7a w237 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(53,3<span class=\"_ _7\"></span>97<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w238 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net assets<span class=\"_ _4\"></span>/(liabilities<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x521 y1b7b w239 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">175<span class=\"_ _7\"></span>,615<span class=\"_ _23f\"> </span></div></td><td class=\"c n x522 y1b7b w23a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls62 ws75\">(70,468<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x523 y1b7b web h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,147<span class=\"_ _23f\"> </span></div></td><td class=\"c n x524 y1b7b w8a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>,52<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x525 y1b7b w23b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(47,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>7<span class=\"_ _23\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x526 y1b7b wec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">9<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _23f\"> </span></div></td></tr></table>The Investment accoun<span class=\"_ _4\"></span>ted for<span class=\"_ _0\"></span> using the equity method (Inv<span class=\"_ _0\"></span>estment into Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span>) is<span class=\"_ _23f\"> </span>included in the <span class=\"_ _0\"></span>Accoya segment. See note 25.<span class=\"_ _23f\"> </span>Analysis of<span class=\"_ _0\"></span> non-current assets (<span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>than financial assets and deferred <span class=\"_ _0\"></span>tax):<span class=\"_ _23f\"> </span><table class=\"s w23c h98\" id=\"_55e64d89-8385-4028-985b-6625b1412a13\"><tr><td></td><td class=\"t m0 x502 hc y1c07 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c07 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x446 hc y1c08 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c08 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b85 w23d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">UK<span class=\"_ _23f\"> </span></div></td><td class=\"c n x527 y1b85 w23e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">4,002<span class=\"_ _23f\"> </span></div></td><td class=\"c n x528 y1b85 w23f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4<span class=\"_ _7\"></span>,169<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w240 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf5 ws116\">USA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x529 y1b78 w241 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">28,3<span class=\"_ _7\"></span>58<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52a y1b78 w242 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5f ws74\">33<span class=\"_ _7\"></span>,854<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w243 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Mainland Europe<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52b y1b79 w244 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls3b ws3f\">73,<span class=\"_ _7\"></span>550<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52c y1b79 w245 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">74<span class=\"_ _7\"></span>,9<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w246 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Un-allocated \u2013 Goodwill<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52d y1b7a w247 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x28f y1b7a w50 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,2<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x52e y1b7b wab h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">11<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>,141<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52f y1b7b w21e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">117<span class=\"_ _0\"></span>,166<span class=\"_ _23f\"> </span></div></td></tr></table><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs290\">The segmental assets in the curr<span class=\"_ _0\"></span>ent year <span class=\"_ _0\"></span>were predominantly<span class=\"_ _0\"></span> held in the UK, USA and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs291\">mainland Europe. <span class=\"_ _0\"></span>Additions to property<span class=\"_ _0\"></span>, plant, equipment and intangible assets in <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs292\">current <span class=\"_ _0\"></span>year wer<span class=\"_ _0\"></span>e predominantly incurred in <span class=\"_ _0\"></span>the UK and mainland Europe. The increase in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs293\">Investment accoun<span class=\"_ _4\"></span>ted for<span class=\"_ _0\"></span> using the equity method (inv<span class=\"_ _0\"></span>estment into Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span>) incurred </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs294\">in the USA. <span class=\"_ _0\"></span>There are no significant intersegment r<span class=\"_ _4\"></span>evenues.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "3. <span class=\"_ _17\"> </span>Segmental reporting<span class=\"_ _23f\"> </span>The Group<span class=\"_ _0\"></span>\u2019s business is <span class=\"_ _0\"></span>the manufacturing of and dev<span class=\"_ _4\"></span>elopment, commercialisation and licensing of<span class=\"_ _4\"></span> the associated proprie<span class=\"_ _4\"></span>tary <span class=\"_ _4\"></span>technology <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the manufactur<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>Accoya <span class=\"_ _4\"></span>wood, T<span class=\"_ _2\"></span>ricoya <span class=\"_ _4\"></span>wood elements and related ace<span class=\"_ _4\"></span>tylation technologies. Segmental r<span class=\"_ _4\"></span>eporting is divided between corporate activities and activities dir<span class=\"_ _0\"></span>ectly attributable to <span class=\"_ _0\"></span>Accoya.<span class=\"_ _23f\"> </span>Accoya<span class=\"_ _23f\"> </span><table class=\"s w187 h8d\" id=\"_7abfa289-54b5-404f-8f3b-e98d6ed177db\"><tr><td></td><td></td><td></td><td class=\"t m0 x3c4 hc y1bb5 ff3 fsa fc7 sc0 ls1 ws1\">Accoya Segment<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x3c5 y1bb6 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x3c6 y1bb6 w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3c7 hc y1bb7 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c8 hc y1bb8 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x3c9 hc y1bb9 ff3 fsa fc7 sc0 ls1 ws1\"> Underlying<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3ca hc y1bba ff3 fsa fc7 sc0 ls1 ws1\">items<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3c4 hc y1bba ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL</td><td class=\"t m0 x3cb hc y1bba ff3 fsa fc7 sc0 ls1 ws1\"> Underlying<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cc hc y1bbb ff3 fsa fc7 sc0 ls1 ws1\">items<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cd hc y1bbb ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ce hc y1bbc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cf hc y1bbd ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3c4 hc y1bbd ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d0 hc y1bbd ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d1 hc y1bbe ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d2 hc y1bbe ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bbf w22 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4f\">Accoya wood rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d3 y1bbf w23 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">13<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d4 y1bbf w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d5 y1bbf w23 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">13<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d6 y1bbf w26 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124,0<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d7 y1bbf w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d8 y1bbf w26 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124,<span class=\"_ _7\"></span>047<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc0 w28 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d9 y1bc0 w29 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3da y1bc0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3db y1bc0 w189 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dc y1bc0 w18a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dd y1bc0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3de y1bc0 w18b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x259 hd y1bc1 ff2 fs5 fc7 sc0 ls1 ws1\">Royalties and licence </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f7 y1bc2 w18c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">revenue</div><div class=\"t m0 x3df h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e0 y1bc2 w18d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e1 y1bc2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e2 y1bc2 w18d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e3 y1bc2 w18e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e4 y1bc2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e5 y1bc2 w18e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>372<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc3 w2f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other re<span class=\"_ _4\"></span>venue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e6 y1bc3 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e7 y1bc3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e8 y1bc3 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e9 y1bc3 w190 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>515<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ea y1bc3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3eb y1bc3 w32 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>51<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc4 w191 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal Rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ec y1bc4 w192 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1bc4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ee y1bc4 w193 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ef y1bc4 w194 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f0 y1bc4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f1 y1bc4 w195 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>632<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc5 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f2 y1bc5 w196 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f3 y1bc5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f4 y1bc5 w197 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,<span class=\"_ _4\"></span>909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f5 y1bc5 w198 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f6 y1bc5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f7 y1bc5 w199 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc6 w3e h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsb1 wsa6\">Gross<span class=\"_ _4\"></span> profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f8 y1bc6 w3f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>67<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f9 y1bc6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fa y1bc6 w19a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fb y1bc6 w19b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fc y1bc6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fd y1bc6 w19b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc7 w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fe y1bc7 w19c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">(31,481)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ff y1bc7 w19d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x400 y1bc7 w19e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(30,181)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x401 y1bc7 w19f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(30,08<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x402 y1bc7 w49 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>12<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>30)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x403 y1bc7 w1a0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc8 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x404 y1bc8 wac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15,<span class=\"_ _7\"></span>88<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x405 y1bc8 w1a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x406 y1bc8 w1a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x407 y1bc8 w1a4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>43<span class=\"_ _23f\"> </span></div></td><td class=\"c n x408 y1bc8 w1a5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x409 y1bc8 w1a6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc9 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40a y1bc9 w1a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>88<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40b y1bc9 w1a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40c y1bc9 w1a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40d y1bc9 w1a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,<span class=\"_ _7\"></span>34<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40e y1bc9 w49 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>12<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40f y1bc9 w1a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcb w1aa h8e\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x410 y1bcb w1ab h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x411 y1bcb w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x412 y1bcb w1ac h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _7\"></span>,82<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x413 y1bcb w1ad h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x414 y1bcb w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x415 y1bcb w1ae h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcc w1af h8e\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x416 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x417 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x418 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x419 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41a y1bcc w1b0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(12)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41b y1bcc w1b1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(<span class=\"_ _7\"></span>12)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcd w1b2 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x416 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x417 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x418 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x419 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41c y1bcd w1b3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41d y1bcd w1b4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7a w1b5 h8f\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">investment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41e y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41f y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x420 y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x421 y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x422 y1b7a w1b6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(1<span class=\"_ _7\"></span>0,3<span class=\"_ _7\"></span>82)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x423 y1b7a w1b7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>10,<span class=\"_ _7\"></span>382)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1b8 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls124 ws143\">EB<span class=\"_ _7\"></span>ITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x424 y1b7b w1b9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24,<span class=\"_ _7\"></span>71<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x425 y1b7b w1a2 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x426 y1b7b w1ba h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">26<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td><td class=\"c n x427 y1b7b w1bb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>56<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x428 y1b7b w1bc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x429 y1b7b w1bd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>58<span class=\"_ _23f\"> </span></div></td></tr></table>Reconciliation o<span class=\"_ _4\"></span>f Accoya<span class=\"_ _4\"></span> adjusted EBIT and E<span class=\"_ _4\"></span>BITD<span class=\"_ _0\"></span>A<span class=\"_ _23f\"> </span><table class=\"s w1be h90\" id=\"_126a1de8-4a0f-453c-9a61-2293e151e405\"><tr><td></td><td class=\"t m0 x2c6 hc y1bcf ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1bcf ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x42a hc y1bd0 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000 </td><td class=\"t m0 x2ca hc y1bd0 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8b w1bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42b y1b8b w1c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>86<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42c y1b8b w1c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>34<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w1c2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42d y1b8c w1c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42e y1b8c w1c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42f y1b7b w1c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>0,9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x430 y1b7b w1c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,7<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w1c8 h91\" id=\"_e97f5ddb-97aa-41b2-86ec-6deaae45ba4a\"><tr><td></td><td class=\"t m0 x2c6 hc y1bd1 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1bd1 ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x42a hc y1bd2 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000 </td><td class=\"t m0 x2ca hc y1bd2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8b w1c9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x431 y1b8b w1ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24,7<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td><td class=\"c n x432 y1b8b w1cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>62<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w1cc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x433 y1b8c w1cd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x434 y1b8c w1ce h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1cf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x435 y1b7b w1d0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24,8<span class=\"_ _7\"></span>02<span class=\"_ _23f\"> </span></div></td><td class=\"c n x436 y1b7b w1d1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14,517<span class=\"_ _23f\"> </span></div></td></tr></table>Revenue includes <span class=\"_ _0\"></span>the sale of <span class=\"_ _4\"></span>Accoya, licence and r<span class=\"_ _4\"></span>oyalty<span class=\"_ _4\"></span> income and other r<span class=\"_ _0\"></span>evenue, principally r<span class=\"_ _4\"></span>elating to <span class=\"_ _4\"></span>the sale of ace<span class=\"_ _4\"></span>tic acid. Revenue also includes sales o<span class=\"_ _4\"></span>f low<span class=\"_ _4\"></span>er <span class=\"_ _0\"></span>visual grade <span class=\"_ _0\"></span>Accoya to <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ricoya cus<span class=\"_ _4\"></span>tomers for<span class=\"_ _0\"></span> the purposes of pr<span class=\"_ _4\"></span>oducing T<span class=\"_ _2\"></span>rico<span class=\"_ _4\"></span>ya panels.<span class=\"_ _23f\"> </span>All costs of<span class=\"_ _4\"></span> sales are allocated against manuf<span class=\"_ _4\"></span>acturing activities in Arnhem and Barry<span class=\"_ _0\"></span> (Wales<span class=\"_ _0\"></span>) unless they<span class=\"_ _0\"></span> can be directly attributable <span class=\"_ _4\"></span>to a licensee. Other opera<span class=\"_ _4\"></span>ting costs include all costs associated with <span class=\"_ _0\"></span>the operation of <span class=\"_ _0\"></span>the Arnhem and Barry manuf<span class=\"_ _0\"></span>acturing sites, including directly<span class=\"_ _4\"></span> attributable administration, sales and mark<span class=\"_ _4\"></span>eting costs. See note 5 f<span class=\"_ _4\"></span>or explanation o<span class=\"_ _4\"></span>f Ex<span class=\"_ _4\"></span>ceptional items.<span class=\"_ _23f\"> </span>* <span class=\"_ _18\"> </span> <span class=\"_ _6\"></span>T<span class=\"_ _4\"></span>o be<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>r r<span class=\"_ _7\"></span>efl<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>ct r<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>ven<span class=\"_ _7\"></span>u<span class=\"_ _7\"></span>e ea<span class=\"_ _7\"></span>rn<span class=\"_ _7\"></span>ed f<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>om G<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ou<span class=\"_ _7\"></span>p in<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>ll<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>ct<span class=\"_ _7\"></span>u<span class=\"_ _7\"></span>al p<span class=\"_ _7\"></span>ro<span class=\"_ _7\"></span>pe<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>y, roy<span class=\"_ _7\"></span>al<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ie<span class=\"_ _7\"></span>s pr<span class=\"_ _7\"></span>ev<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>us<span class=\"_ _7\"></span>ly p<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>es<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>ed w<span class=\"_ _7\"></span>it<span class=\"_ _7\"></span>hi<span class=\"_ _7\"></span>n th<span class=\"_ _7\"></span>e \u2018ot<span class=\"_ _7\"></span>he<span class=\"_ _7\"></span>r re<span class=\"_ _7\"></span>ve<span class=\"_ _7\"></span>nu<span class=\"_ _7\"></span>e\u2019 li<span class=\"_ _7\"></span>ne i<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>em i<span class=\"_ _7\"></span>n th<span class=\"_ _7\"></span>e pr<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>r ye<span class=\"_ _7\"></span>ar h<span class=\"_ _7\"></span>av<span class=\"_ _7\"></span>e be<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>n re<span class=\"_ _7\"></span>c<span class=\"_ _7\"></span>la<span class=\"_ _7\"></span>ss<span class=\"_ _7\"></span>ifi<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d an<span class=\"_ _7\"></span>d ar<span class=\"_ _7\"></span>e no<span class=\"_ _7\"></span>w pr<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>se<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d wi<span class=\"_ _7\"></span>th<span class=\"_ _7\"></span>in t<span class=\"_ _7\"></span>he \u2018r<span class=\"_ _7\"></span>oy<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>lt<span class=\"_ _7\"></span>ie<span class=\"_ _7\"></span>s an<span class=\"_ _7\"></span>d li<span class=\"_ _7\"></span>ce<span class=\"_ _7\"></span>nc<span class=\"_ _7\"></span>e re<span class=\"_ _7\"></span>ve<span class=\"_ _7\"></span>nu<span class=\"_ _7\"></span>e\u2019 li<span class=\"_ _7\"></span>ne i<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>em<span class=\"_ _7\"></span>. Corporate<span class=\"_ _23f\"> </span><table class=\"s w1f5 h92\" id=\"_5ee43327-e25c-40c8-8f6e-90dca4271a8a\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x482 hc y1bd3 ff3 fsa fc7 sc0 ls1 ws1\">Corporate Segment<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x3c5 y1bd4 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x3c6 y1bd4 w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3c7 hc y1bd5 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c8 hc y1bd6 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x483 hc y1bd7 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x3ca hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">items  </td><td class=\"t m0 x3c4 hc y1bd8 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td><td class=\"t m0 x484 hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x3cc hc y1bd9 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x3cd hc y1bd9 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td></tr><tr><td></td><td class=\"t m0 x3ce hc y1bda ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cf hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3c4 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d0 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d1 hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d2 hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bdd w22 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4f\">Accoya wood rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x485 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x486 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x487 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x488 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x489 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48a y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bde w28 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48b y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48c y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48d y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48e y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x29b y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x259 hd y1bdf ff2 fs5 fc7 sc0 ls1 ws1\">Royalties and licence </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1be0 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48f y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x490 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x491 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x492 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f6 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x493 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w2f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other re<span class=\"_ _4\"></span>venue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x494 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x495 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x496 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x497 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x498 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x499 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w191 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal Rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49a y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49b y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49c y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49d y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49e y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49f y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a0 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a1 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a2 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a3 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a4 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a5 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be4 w1f6 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">Gross result<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48f y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x490 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x491 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x492 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f6 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x493 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be5 w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a6 y1be5 w1f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46b y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a7 y1be5 w1f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a8 y1be5 w1f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a9 y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4aa y1be5 w1fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be6 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ab y1be6 w1f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ac y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ad y1be6 w1fb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>597<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ae y1be6 w1fc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4af y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b0 y1be6 w1fd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be7 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ab y1be7 w1fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b1 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b2 y1be7 w1f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b3 y1be7 w1f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>94)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b4 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b5 y1be7 w1fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w1aa h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b6 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b7 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b8 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b9 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ba y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bb y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1b8 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls124 ws143\">EB<span class=\"_ _7\"></span>ITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bc y1b7b w1fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x417 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bd y1b7b w1f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4be y1b7b w1fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3,<span class=\"_ _7\"></span>694<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bf y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c0 y1b7b w1f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>94)<span class=\"_ _23f\"> </span></div></td></tr></table>Corporate costs ar<span class=\"_ _4\"></span>e those costs not dir<span class=\"_ _4\"></span>ectly attributable <span class=\"_ _0\"></span>to Accoya activities. <span class=\"_ _0\"></span>This includes management and the Gr<span class=\"_ _4\"></span>oup<span class=\"_ _0\"></span>\u2019s corporate and gener<span class=\"_ _4\"></span>al administration costs including <span class=\"_ _0\"></span>the head office in London. See note 5 <span class=\"_ _0\"></span>for explanation of<span class=\"_ _0\"></span> Exceptional items. To<span class=\"_ _1\"></span>t<span class=\"_ _19\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _23f\"> </span><table class=\"s w1d2 h92\" id=\"_b1747d4e-3508-4ce3-bfdf-055cb6b56cc7\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x437 hc y1bd3 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x438 y1bd4 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x439 y1bd4 w1f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x43a hc y1bd5 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x43b hc y1bd6 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x43c hc y1bd7 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x43d hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x43e hc y1bd8 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td><td class=\"t m0 x43f hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x440 hc y1bd9 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x441 hc y1bd9 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td></tr><tr><td></td><td class=\"t m0 x442 hc y1bda ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x443 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x444 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x445 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x446 hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bdd w22 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4f\">Accoya wood rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d3 y1bdd w23 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">13<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x447 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x448 y1bdd w25 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">138<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x449 y1bdd w27 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124,<span class=\"_ _7\"></span>047<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44a y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44b y1bdd w1d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bde w28 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44c y1bde w1d4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44d y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44e y1bde w1d5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dc y1bde w18a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dd y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3de y1bde w2a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1bdf ff2 fs5 fc7 sc0 ls1 ws1\">Royalties and licence </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1be0 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44f y1be0 w1d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3,9<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x450 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x451 y1be0 w1d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3<span class=\"_ _7\"></span>,98<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x452 y1be0 w1d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x453 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x454 y1be0 w2e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>72<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w2f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other re<span class=\"_ _4\"></span>venue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x455 y1be1 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x456 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x457 y1be1 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e9 y1be1 w1da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>515<span class=\"_ _23f\"> </span></div></td><td class=\"c n x458 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3eb y1be1 w32 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>51<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w1db h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal Rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x459 y1be2 w1dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ee y1be2 w35 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45a y1be2 w1dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f0 y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f1 y1be2 w195 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>632<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f2 y1be3 w3a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f3 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45b y1be3 w1de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,<span class=\"_ _4\"></span>909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f5 y1be3 w198 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x453 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45c y1be3 w1df h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be4 w3e h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsb1 wsa6\">Gross<span class=\"_ _4\"></span> profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f8 y1be4 w3f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>67<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f9 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fa y1be4 w19a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fb y1be4 w1e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45d y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45e y1be4 w41 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be5 w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45f y1be5 w1e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(35<span class=\"_ _7\"></span>,07<span class=\"_ _7\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x460 y1be5 w4e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x461 y1be5 w1e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11d ws13c\">(<span class=\"_ _0\"></span>33<span class=\"_ _4\"></span>,777)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x462 y1be5 w48 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(33<span class=\"_ _7\"></span>,7<span class=\"_ _7\"></span>78)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x463 y1be5 w1e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>12,<span class=\"_ _7\"></span>03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x464 y1be5 w1e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _4\"></span>45,808)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be6 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x404 y1be6 w4d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x465 y1be6 w46 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x466 y1be6 w1e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x467 y1be6 w1e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x468 y1be6 w1e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>30)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x469 y1be6 w1e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcc w52 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Finance income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46a y1bcc w1e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46b y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46c y1bcc w1e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46d y1bcc w1ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">304<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46e y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46f y1bcc w1ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">304<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be7 w57 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Finance expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x470 y1be7 w1eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">(<span class=\"_ _0\"></span>6,509<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x471 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x472 y1be7 w59 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">(<span class=\"_ _2\"></span>6,509)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x473 y1be7 w5d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x474 y1be7 w1ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>02<span class=\"_ _23f\"> </span></div></td><td class=\"c n x475 y1be7 w1ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w1ee h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> net loss from<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">joint venture<span class=\"_ _23f\"> </span></div></td><td class=\"c n x476 y1b8c w65 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x477 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x478 y1b8c w60 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x479 y1b8c w62 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,8<span class=\"_ _7\"></span>71)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47a y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47b y1b8c w1ef h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,<span class=\"_ _7\"></span>871<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w64 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Lo<span class=\"_ _7\"></span>ss b<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>fo<span class=\"_ _7\"></span>re t<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>xa<span class=\"_ _7\"></span>ti<span class=\"_ _7\"></span>on<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47c y1b7b w1f0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(1,<span class=\"_ _7\"></span>870)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47d y1b7b w1f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47e y1b7b w66 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(570)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47f y1b7b w1f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x480 y1b7b w1f3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _1\"></span>10<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x481 y1b7b w1f4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(20,80<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>See note 5 f<span class=\"_ _4\"></span>or details o<span class=\"_ _4\"></span>f Ex<span class=\"_ _4\"></span>ceptional items.<span class=\"_ _23f\"> </span>Reconciliation o<span class=\"_ _4\"></span>f underlying EBI<span class=\"_ _0\"></span>T and EBITD<span class=\"_ _0\"></span>A<span class=\"_ _23f\"> </span><table class=\"s w20d h95\" id=\"_4a8a5171-5d36-43d2-8d61-211c0b594bb6\"><tr><td></td><td></td><td class=\"c n x4cf y1bec w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x4d0 y1bec w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x4d1 hc y1bed ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x4d2 hc y1bee ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x4d3 hc y1bef ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x4d4 hc y1bef ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td><td></td><td class=\"t m0 x4d5 hc y1bf0 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x4d6 hc y1bf0 ff3 fsa fc7 sc0 lsf0 ws6d\"> TOT<span class=\"_ _4\"></span>AL </td></tr><tr><td></td><td class=\"t m0 x4d7 hc y1bf1 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4d8 hc y1bf2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"c n x4d9 y1bf3 w20e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4da y1bf3 w20e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></div></td><td class=\"t m0 x4c2 hc y1bf4 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1bf4 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bc9 w20f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating profit<span class=\"_ _0\"></span>/(loss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4db y1bc9 w206 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4dc y1bc9 w46 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4dd y1bc9 w4f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>590<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4de y1bc9 w207 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4df y1bc9 w210 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e0 y1bc9 w211 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcb w1aa h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e1 y1bcb w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e2 y1bcb w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e3 y1bcb w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e4 y1bcb w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e5 y1bcb w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e6 y1bcb w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcc w1af h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48f y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x490 y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x491 y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x492 y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e7 y1bcc w1b0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(12)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e8 y1bcc w1b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(<span class=\"_ _7\"></span>12)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcd w1b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e9 y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ea y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4eb y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ec y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ed y1bcd w1b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ee y1bcd w1b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7a w1b5 h96\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">investment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41e y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ef y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f0 y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f1 y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f2 y1b7a w1b6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(1<span class=\"_ _7\"></span>0,3<span class=\"_ _7\"></span>82)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f3 y1b7a w1b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>10,<span class=\"_ _7\"></span>382)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w213 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f4 y1b7b w200 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">2<span class=\"_ _7\"></span>1,1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f5 y1b7b w1f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f6 y1b7b w214 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">22<span class=\"_ _1\"></span>,416<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f7 y1b7b w215 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16,<span class=\"_ _7\"></span>86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f8 y1b7b w216 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f9 y1b7b w217 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">12<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>76<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table>Reconciliation o<span class=\"_ _4\"></span>f adjusted EBIT and<span class=\"_ _0\"></span> EBITDA<span class=\"_ _23f\"> </span><table class=\"s w205 h91\" id=\"_258ced69-21ff-4e9d-b28f-36b1c29fd13a\"><tr><td></td><td class=\"t m0 x4c1 hc y1bea ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1bea ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x4c2 hc y1beb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1beb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b79 w1bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c9 y1b79 w206 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>29<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ca y1b79 w207 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w208 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4cb y1b7a w209 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4cc y1b7a w20a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4cd y1b7b w20b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ce y1b7b w20c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w1ff h94\" id=\"_8a8bc117-dfaa-41fa-acfb-f2236354d487\"><tr><td></td><td class=\"t m0 x4c1 hc y1be8 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1be8 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x4c2 hc y1be9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1be9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b79 w1c9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c3 y1b79 w200 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">2<span class=\"_ _7\"></span>1,1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c4 y1b79 w201 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w1cc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c5 y1b7a w202 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c6 y1b7a w203 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1cf h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c7 y1b7b w204 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">21<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>206<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1b7b w1b3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>823<span class=\"_ _23f\"> </span></div></td></tr></table><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs284\">Analysis of<span class=\"_ _0\"></span> Revenue by geogr<span class=\"_ _0\"></span>aphical area of customers:<span class=\"_ _23f\"> </span></div><div class=\"gs285\"><table class=\"s w248 h99\" id=\"_cede0cd5-26d2-4c6f-bf94-1899c27aa4e7\"><tr><td></td><td class=\"t m0 x502 hc y1c09 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c09 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x446 hc y1c0a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c0a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b85 w249 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">UK and Ireland<span class=\"_ _23f\"> </span></div></td><td class=\"c n x530 y1b85 w24a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">58<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>85<span class=\"_ _23f\"> </span></div></td><td class=\"c n x531 y1b85 w24b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">54,103<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w24c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Rest of<span class=\"_ _4\"></span> Europe<span class=\"_ _23f\"> </span></div></td><td class=\"c n x532 y1ba5 w24d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x533 y1ba5 w24e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">51,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w24f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Americas<span class=\"_ _23f\"> </span></div></td><td class=\"c n x534 y1b79 w250 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">16,802<span class=\"_ _23f\"> </span></div></td><td class=\"c n x535 y1b79 w251 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>,92<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w252 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws75\">Rest of W<span class=\"_ _4\"></span>orld<span class=\"_ _23f\"> </span></div></td><td class=\"c n x536 y1b7a w253 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>59<span class=\"_ _23f\"> </span></div></td><td class=\"c n x537 y1b7a w254 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>5,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x538 y1b7b w35 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x539 y1b7b w255 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">136,<span class=\"_ _7\"></span>632<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs286\">Revenue gener<span class=\"_ _4\"></span>ated from one cus<span class=\"_ _4\"></span>tomer ex<span class=\"_ _4\"></span>ceeded 10% of Gr<span class=\"_ _0\"></span>oup revenue of<span class=\"_ _4\"></span> 2026. This<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs287\">customer r<span class=\"_ _4\"></span>epresented 17% of<span class=\"_ _0\"></span> Group revenue. Re<span class=\"_ _4\"></span>venue generated <span class=\"_ _4\"></span>from tw<span class=\"_ _4\"></span>o customers<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs288\">exceeded 10% of<span class=\"_ _0\"></span> Group revenue in 2025. <span class=\"_ _0\"></span>This included 13% and 15% of Group r<span class=\"_ _0\"></span>evenue.<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs289\">Asset<span class=\"_ _7\"></span>s and liabilities on<span class=\"_ _4\"></span> a segmental basis:<span class=\"_ _23f\"> </span></div><div class=\"gs28a\"><table class=\"s w218 h97\" id=\"_c8be5715-bc40-4167-8878-d56e058955e6\"><tr><td></td><td class=\"t m0 x4fa hc y1bf5 ff3 fsa fc7 sc0 ls1 ws1\">Accoya<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4fb hc y1bf6 ff3 fsa fc7 sc0 ls1 ws1\">Corporate<span class=\"_ _23f\"> </span></td><td class=\"t m0 x43e hc y1bf7 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4fc hc y1bf8 ff3 fsa fc7 sc0 ls1 ws1\">Accoya<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4fd hc y1bf9 ff3 fsa fc7 sc0 ls1 ws1\">Corporate<span class=\"_ _23f\"> </span></td><td class=\"t m0 x441 hc y1bfa ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x4fe hc y1bfb ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4ff hc y1bfc ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x500 hc y1bfd ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x501 hc y1bfe ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td><td class=\"t m0 x502 hc y1bff ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1c00 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x442 hc y1c01 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x443 hc y1c02 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x444 hc y1c03 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x445 hc y1c04 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x446 hc y1c05 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c06 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b76 w219 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Non-current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x503 y1b76 w21a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>375<span class=\"_ _23f\"> </span></div></td><td class=\"c n x504 y1b76 w21b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>76<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x505 y1b76 wab h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">11<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>,141<span class=\"_ _23f\"> </span></div></td><td class=\"c n x506 y1b76 w21c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11<span class=\"_ _7\"></span>5,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>05<span class=\"_ _23f\"> </span></div></td><td class=\"c n x507 y1b76 w21d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x508 y1b76 w21e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">117<span class=\"_ _0\"></span>,166<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w21f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x509 y1b85 w220 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50a y1b85 w221 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,573<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50b y1b85 wb9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">8<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50c y1b85 w222 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">52<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>42<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50d y1b85 w223 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50e y1b85 w224 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>3,<span class=\"_ _7\"></span>787<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w225 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Current liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50f y1ba5 w226 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(8,023)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x510 y1ba5 w227 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">(<span class=\"_ _7\"></span>29<span class=\"_ _0\"></span>,315)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x511 y1ba5 w228 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x512 y1ba5 w229 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(20,455<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x513 y1ba5 w22a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x514 y1ba5 w22b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(3<span class=\"_ _7\"></span>0,23<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w22c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x515 y1b79 w22d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">6<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x516 y1b79 w22e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">(<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>74<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x517 y1b79 w22f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">46,564<span class=\"_ _23f\"> </span></div></td><td class=\"c n x518 y1b79 wab h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>68<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x519 y1b79 w230 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>86<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51a y1b79 wcc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">33<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>53<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w231 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Non-current liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51b y1b7a w232 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51c y1b7a w233 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(<span class=\"_ _0\"></span>49,492<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51d y1b7a w234 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(51<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>55<span class=\"_ _7\"></span>8)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51e y1b7a w235 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">(<span class=\"_ _4\"></span>2,663)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51f y1b7a w236 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls3b ws3f\">(50,734)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x520 y1b7a w237 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(53,3<span class=\"_ _7\"></span>97<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w238 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net assets<span class=\"_ _4\"></span>/(liabilities<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x521 y1b7b w239 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">175<span class=\"_ _7\"></span>,615<span class=\"_ _23f\"> </span></div></td><td class=\"c n x522 y1b7b w23a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls62 ws75\">(70,468<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x523 y1b7b web h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,147<span class=\"_ _23f\"> </span></div></td><td class=\"c n x524 y1b7b w8a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>,52<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x525 y1b7b w23b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(47,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>7<span class=\"_ _23\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x526 y1b7b wec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">9<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs28b\">The Investment accoun<span class=\"_ _4\"></span>ted for<span class=\"_ _0\"></span> using the equity method (Inv<span class=\"_ _0\"></span>estment into Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span>) is<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs28c\">included in the <span class=\"_ _0\"></span>Accoya segment. See note 25.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs28d\">Analysis of<span class=\"_ _0\"></span> non-current assets (<span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>than financial assets and deferred <span class=\"_ _0\"></span>tax):<span class=\"_ _23f\"> </span></div><div class=\"gs28e\"><table class=\"s w23c h98\" id=\"_55e64d89-8385-4028-985b-6625b1412a13\"><tr><td></td><td class=\"t m0 x502 hc y1c07 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c07 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x446 hc y1c08 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c08 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b85 w23d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">UK<span class=\"_ _23f\"> </span></div></td><td class=\"c n x527 y1b85 w23e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">4,002<span class=\"_ _23f\"> </span></div></td><td class=\"c n x528 y1b85 w23f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4<span class=\"_ _7\"></span>,169<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w240 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf5 ws116\">USA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x529 y1b78 w241 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">28,3<span class=\"_ _7\"></span>58<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52a y1b78 w242 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5f ws74\">33<span class=\"_ _7\"></span>,854<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w243 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Mainland Europe<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52b y1b79 w244 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls3b ws3f\">73,<span class=\"_ _7\"></span>550<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52c y1b79 w245 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">74<span class=\"_ _7\"></span>,9<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w246 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Un-allocated \u2013 Goodwill<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52d y1b7a w247 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x28f y1b7a w50 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,2<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x52e y1b7b wab h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">11<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>,141<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52f y1b7b w21e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">117<span class=\"_ _0\"></span>,166<span class=\"_ _23f\"> </span></div></td></tr></table></div>The segmental assets in the curr<span class=\"_ _0\"></span>ent year <span class=\"_ _0\"></span>were predominantly<span class=\"_ _0\"></span> held in the UK, USA and mainland Europe. <span class=\"_ _0\"></span>Additions to property<span class=\"_ _0\"></span>, plant, equipment and intangible assets in <span class=\"_ _4\"></span>the current <span class=\"_ _0\"></span>year wer<span class=\"_ _0\"></span>e predominantly incurred in <span class=\"_ _0\"></span>the UK and mainland Europe. The increase in Investment accoun<span class=\"_ _4\"></span>ted for<span class=\"_ _0\"></span> using the equity method (inv<span class=\"_ _0\"></span>estment into Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span>) incurred in the USA. <span class=\"_ _0\"></span>There are no significant intersegment r<span class=\"_ _4\"></span>evenues.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "3. <span class=\"_ _17\"> </span>Segmental reporting<span class=\"_ _23f\"> </span>The Group<span class=\"_ _0\"></span>\u2019s business is <span class=\"_ _0\"></span>the manufacturing of and dev<span class=\"_ _4\"></span>elopment, commercialisation and licensing of<span class=\"_ _4\"></span> the associated proprie<span class=\"_ _4\"></span>tary <span class=\"_ _4\"></span>technology <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the manufactur<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>Accoya <span class=\"_ _4\"></span>wood, T<span class=\"_ _2\"></span>ricoya <span class=\"_ _4\"></span>wood elements and related ace<span class=\"_ _4\"></span>tylation technologies. Segmental r<span class=\"_ _4\"></span>eporting is divided between corporate activities and activities dir<span class=\"_ _0\"></span>ectly attributable to <span class=\"_ _0\"></span>Accoya.<span class=\"_ _23f\"> </span>Accoya<span class=\"_ _23f\"> </span><table class=\"s w187 h8d\" id=\"_7abfa289-54b5-404f-8f3b-e98d6ed177db\"><tr><td></td><td></td><td></td><td class=\"t m0 x3c4 hc y1bb5 ff3 fsa fc7 sc0 ls1 ws1\">Accoya Segment<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x3c5 y1bb6 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x3c6 y1bb6 w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3c7 hc y1bb7 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c8 hc y1bb8 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x3c9 hc y1bb9 ff3 fsa fc7 sc0 ls1 ws1\"> Underlying<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3ca hc y1bba ff3 fsa fc7 sc0 ls1 ws1\">items<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3c4 hc y1bba ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL</td><td class=\"t m0 x3cb hc y1bba ff3 fsa fc7 sc0 ls1 ws1\"> Underlying<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cc hc y1bbb ff3 fsa fc7 sc0 ls1 ws1\">items<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cd hc y1bbb ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x3ce hc y1bbc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cf hc y1bbd ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3c4 hc y1bbd ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d0 hc y1bbd ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d1 hc y1bbe ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d2 hc y1bbe ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bbf w22 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4f\">Accoya wood rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d3 y1bbf w23 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">13<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d4 y1bbf w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d5 y1bbf w23 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">13<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d6 y1bbf w26 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124,0<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d7 y1bbf w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d8 y1bbf w26 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124,<span class=\"_ _7\"></span>047<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc0 w28 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d9 y1bc0 w29 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3da y1bc0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3db y1bc0 w189 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dc y1bc0 w18a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dd y1bc0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3de y1bc0 w18b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x259 hd y1bc1 ff2 fs5 fc7 sc0 ls1 ws1\">Royalties and licence </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f7 y1bc2 w18c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">revenue</div><div class=\"t m0 x3df h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e0 y1bc2 w18d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e1 y1bc2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e2 y1bc2 w18d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e3 y1bc2 w18e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e4 y1bc2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e5 y1bc2 w18e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>372<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc3 w2f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other re<span class=\"_ _4\"></span>venue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e6 y1bc3 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e7 y1bc3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e8 y1bc3 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e9 y1bc3 w190 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>515<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ea y1bc3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3eb y1bc3 w32 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>51<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc4 w191 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal Rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ec y1bc4 w192 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1bc4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ee y1bc4 w193 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ef y1bc4 w194 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f0 y1bc4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f1 y1bc4 w195 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>632<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc5 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f2 y1bc5 w196 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f3 y1bc5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f4 y1bc5 w197 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,<span class=\"_ _4\"></span>909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f5 y1bc5 w198 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f6 y1bc5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f7 y1bc5 w199 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc6 w3e h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsb1 wsa6\">Gross<span class=\"_ _4\"></span> profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f8 y1bc6 w3f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>67<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f9 y1bc6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fa y1bc6 w19a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fb y1bc6 w19b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fc y1bc6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fd y1bc6 w19b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc7 w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fe y1bc7 w19c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">(31,481)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ff y1bc7 w19d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x400 y1bc7 w19e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(30,181)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x401 y1bc7 w19f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(30,08<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x402 y1bc7 w49 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>12<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>30)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x403 y1bc7 w1a0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc8 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x404 y1bc8 wac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15,<span class=\"_ _7\"></span>88<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x405 y1bc8 w1a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x406 y1bc8 w1a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x407 y1bc8 w1a4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>43<span class=\"_ _23f\"> </span></div></td><td class=\"c n x408 y1bc8 w1a5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x409 y1bc8 w1a6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bc9 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40a y1bc9 w1a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>88<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40b y1bc9 w1a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40c y1bc9 w1a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40d y1bc9 w1a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,<span class=\"_ _7\"></span>34<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40e y1bc9 w49 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>12<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x40f y1bc9 w1a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcb w1aa h8e\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x410 y1bcb w1ab h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x411 y1bcb w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x412 y1bcb w1ac h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _7\"></span>,82<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x413 y1bcb w1ad h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x414 y1bcb w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x415 y1bcb w1ae h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcc w1af h8e\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x416 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x417 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x418 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x419 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41a y1bcc w1b0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(12)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41b y1bcc w1b1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(<span class=\"_ _7\"></span>12)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcd w1b2 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x416 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x417 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x418 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x419 y1bcd w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41c y1bcd w1b3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41d y1bcd w1b4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7a w1b5 h8f\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">investment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41e y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41f y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x420 y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x421 y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x422 y1b7a w1b6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(1<span class=\"_ _7\"></span>0,3<span class=\"_ _7\"></span>82)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x423 y1b7a w1b7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>10,<span class=\"_ _7\"></span>382)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1b8 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls124 ws143\">EB<span class=\"_ _7\"></span>ITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x424 y1b7b w1b9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24,<span class=\"_ _7\"></span>71<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x425 y1b7b w1a2 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x426 y1b7b w1ba h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">26<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td><td class=\"c n x427 y1b7b w1bb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>56<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x428 y1b7b w1bc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x429 y1b7b w1bd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>58<span class=\"_ _23f\"> </span></div></td></tr></table>Reconciliation o<span class=\"_ _4\"></span>f Accoya<span class=\"_ _4\"></span> adjusted EBIT and E<span class=\"_ _4\"></span>BITD<span class=\"_ _0\"></span>A<span class=\"_ _23f\"> </span><table class=\"s w1be h90\" id=\"_126a1de8-4a0f-453c-9a61-2293e151e405\"><tr><td></td><td class=\"t m0 x2c6 hc y1bcf ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1bcf ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x42a hc y1bd0 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000 </td><td class=\"t m0 x2ca hc y1bd0 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8b w1bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42b y1b8b w1c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>86<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42c y1b8b w1c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>34<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w1c2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42d y1b8c w1c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42e y1b8c w1c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x42f y1b7b w1c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>0,9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x430 y1b7b w1c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,7<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w1c8 h91\" id=\"_e97f5ddb-97aa-41b2-86ec-6deaae45ba4a\"><tr><td></td><td class=\"t m0 x2c6 hc y1bd1 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1bd1 ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x42a hc y1bd2 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000 </td><td class=\"t m0 x2ca hc y1bd2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8b w1c9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x431 y1b8b w1ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24,7<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td><td class=\"c n x432 y1b8b w1cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>62<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w1cc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x433 y1b8c w1cd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x434 y1b8c w1ce h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1cf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x435 y1b7b w1d0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24,8<span class=\"_ _7\"></span>02<span class=\"_ _23f\"> </span></div></td><td class=\"c n x436 y1b7b w1d1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14,517<span class=\"_ _23f\"> </span></div></td></tr></table>Revenue includes <span class=\"_ _0\"></span>the sale of <span class=\"_ _4\"></span>Accoya, licence and r<span class=\"_ _4\"></span>oyalty<span class=\"_ _4\"></span> income and other r<span class=\"_ _0\"></span>evenue, principally r<span class=\"_ _4\"></span>elating to <span class=\"_ _4\"></span>the sale of ace<span class=\"_ _4\"></span>tic acid. Revenue also includes sales o<span class=\"_ _4\"></span>f low<span class=\"_ _4\"></span>er <span class=\"_ _0\"></span>visual grade <span class=\"_ _0\"></span>Accoya to <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ricoya cus<span class=\"_ _4\"></span>tomers for<span class=\"_ _0\"></span> the purposes of pr<span class=\"_ _4\"></span>oducing T<span class=\"_ _2\"></span>rico<span class=\"_ _4\"></span>ya panels.<span class=\"_ _23f\"> </span>All costs of<span class=\"_ _4\"></span> sales are allocated against manuf<span class=\"_ _4\"></span>acturing activities in Arnhem and Barry<span class=\"_ _0\"></span> (Wales<span class=\"_ _0\"></span>) unless they<span class=\"_ _0\"></span> can be directly attributable <span class=\"_ _4\"></span>to a licensee. Other opera<span class=\"_ _4\"></span>ting costs include all costs associated with <span class=\"_ _0\"></span>the operation of <span class=\"_ _0\"></span>the Arnhem and Barry manuf<span class=\"_ _0\"></span>acturing sites, including directly<span class=\"_ _4\"></span> attributable administration, sales and mark<span class=\"_ _4\"></span>eting costs. See note 5 f<span class=\"_ _4\"></span>or explanation o<span class=\"_ _4\"></span>f Ex<span class=\"_ _4\"></span>ceptional items.<span class=\"_ _23f\"> </span>* <span class=\"_ _18\"> </span> <span class=\"_ _6\"></span>T<span class=\"_ _4\"></span>o be<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>r r<span class=\"_ _7\"></span>efl<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>ct r<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>ven<span class=\"_ _7\"></span>u<span class=\"_ _7\"></span>e ea<span class=\"_ _7\"></span>rn<span class=\"_ _7\"></span>ed f<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>om G<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ou<span class=\"_ _7\"></span>p in<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>ll<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>ct<span class=\"_ _7\"></span>u<span class=\"_ _7\"></span>al p<span class=\"_ _7\"></span>ro<span class=\"_ _7\"></span>pe<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>y, roy<span class=\"_ _7\"></span>al<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ie<span class=\"_ _7\"></span>s pr<span class=\"_ _7\"></span>ev<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>us<span class=\"_ _7\"></span>ly p<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>es<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>ed w<span class=\"_ _7\"></span>it<span class=\"_ _7\"></span>hi<span class=\"_ _7\"></span>n th<span class=\"_ _7\"></span>e \u2018ot<span class=\"_ _7\"></span>he<span class=\"_ _7\"></span>r re<span class=\"_ _7\"></span>ve<span class=\"_ _7\"></span>nu<span class=\"_ _7\"></span>e\u2019 li<span class=\"_ _7\"></span>ne i<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>em i<span class=\"_ _7\"></span>n th<span class=\"_ _7\"></span>e pr<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>r ye<span class=\"_ _7\"></span>ar h<span class=\"_ _7\"></span>av<span class=\"_ _7\"></span>e be<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>n re<span class=\"_ _7\"></span>c<span class=\"_ _7\"></span>la<span class=\"_ _7\"></span>ss<span class=\"_ _7\"></span>ifi<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d an<span class=\"_ _7\"></span>d ar<span class=\"_ _7\"></span>e no<span class=\"_ _7\"></span>w pr<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>se<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d wi<span class=\"_ _7\"></span>th<span class=\"_ _7\"></span>in t<span class=\"_ _7\"></span>he \u2018r<span class=\"_ _7\"></span>oy<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>lt<span class=\"_ _7\"></span>ie<span class=\"_ _7\"></span>s an<span class=\"_ _7\"></span>d li<span class=\"_ _7\"></span>ce<span class=\"_ _7\"></span>nc<span class=\"_ _7\"></span>e re<span class=\"_ _7\"></span>ve<span class=\"_ _7\"></span>nu<span class=\"_ _7\"></span>e\u2019 li<span class=\"_ _7\"></span>ne i<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>em<span class=\"_ _7\"></span>. Corporate<span class=\"_ _23f\"> </span><table class=\"s w1f5 h92\" id=\"_5ee43327-e25c-40c8-8f6e-90dca4271a8a\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x482 hc y1bd3 ff3 fsa fc7 sc0 ls1 ws1\">Corporate Segment<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x3c5 y1bd4 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x3c6 y1bd4 w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3c7 hc y1bd5 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x3c8 hc y1bd6 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x483 hc y1bd7 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x3ca hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">items  </td><td class=\"t m0 x3c4 hc y1bd8 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td><td class=\"t m0 x484 hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x3cc hc y1bd9 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x3cd hc y1bd9 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td></tr><tr><td></td><td class=\"t m0 x3ce hc y1bda ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3cf hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3c4 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d0 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d1 hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3d2 hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bdd w22 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4f\">Accoya wood rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x485 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x486 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x487 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x488 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x489 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48a y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bde w28 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48b y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48c y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48d y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48e y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x29b y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x259 hd y1bdf ff2 fs5 fc7 sc0 ls1 ws1\">Royalties and licence </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1be0 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48f y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x490 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x491 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x492 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f6 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x493 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w2f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other re<span class=\"_ _4\"></span>venue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x494 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x495 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x496 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x497 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x498 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x499 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w191 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal Rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49a y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49b y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49c y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49d y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49e y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x49f y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a0 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a1 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a2 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a3 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a4 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a5 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be4 w1f6 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">Gross result<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48f y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x490 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x491 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x492 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f6 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x493 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be5 w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a6 y1be5 w1f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46b y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a7 y1be5 w1f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a8 y1be5 w1f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4a9 y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4aa y1be5 w1fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be6 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ab y1be6 w1f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ac y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ad y1be6 w1fb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>597<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ae y1be6 w1fc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4af y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b0 y1be6 w1fd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be7 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ab y1be7 w1fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b1 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b2 y1be7 w1f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b3 y1be7 w1f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>94)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b4 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b5 y1be7 w1fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>694)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w1aa h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b6 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b7 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b8 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4b9 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ba y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bb y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1b8 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls124 ws143\">EB<span class=\"_ _7\"></span>ITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bc y1b7b w1fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>597<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x417 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bd y1b7b w1f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4be y1b7b w1fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3,<span class=\"_ _7\"></span>694<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4bf y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c0 y1b7b w1f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>94)<span class=\"_ _23f\"> </span></div></td></tr></table>Corporate costs ar<span class=\"_ _4\"></span>e those costs not dir<span class=\"_ _4\"></span>ectly attributable <span class=\"_ _0\"></span>to Accoya activities. <span class=\"_ _0\"></span>This includes management and the Gr<span class=\"_ _4\"></span>oup<span class=\"_ _0\"></span>\u2019s corporate and gener<span class=\"_ _4\"></span>al administration costs including <span class=\"_ _0\"></span>the head office in London. See note 5 <span class=\"_ _0\"></span>for explanation of<span class=\"_ _0\"></span> Exceptional items. To<span class=\"_ _1\"></span>t<span class=\"_ _19\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _23f\"> </span><table class=\"s w1d2 h92\" id=\"_b1747d4e-3508-4ce3-bfdf-055cb6b56cc7\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x437 hc y1bd3 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x438 y1bd4 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x439 y1bd4 w1f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x43a hc y1bd5 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x43b hc y1bd6 ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td class=\"t m0 x43c hc y1bd7 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x43d hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x43e hc y1bd8 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td><td class=\"t m0 x43f hc y1bd8 ff3 fsa fc7 sc0 ls1 ws1\">Underlying </td><td class=\"t m0 x440 hc y1bd9 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x441 hc y1bd9 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td></tr><tr><td></td><td class=\"t m0 x442 hc y1bda ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x443 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x444 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x445 hc y1bdb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x446 hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1bdc ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bdd w22 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4f\">Accoya wood rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3d3 y1bdd w23 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">13<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x447 y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x448 y1bdd w25 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">138<span class=\"_ _7\"></span>,947<span class=\"_ _23f\"> </span></div></td><td class=\"c n x449 y1bdd w27 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124,<span class=\"_ _7\"></span>047<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44a y1bdd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44b y1bdd w1d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">124<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bde w28 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya panel revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44c y1bde w1d4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44d y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44e y1bde w1d5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">3<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dc y1bde w18a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3dd y1bde w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3de y1bde w2a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>698<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1bdf ff2 fs5 fc7 sc0 ls1 ws1\">Royalties and licence </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1be0 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x44f y1be0 w1d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3,9<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x450 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x451 y1be0 w1d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">3<span class=\"_ _7\"></span>,98<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x452 y1be0 w1d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x453 y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x454 y1be0 w2e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>72<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w2f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other re<span class=\"_ _4\"></span>venue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x455 y1be1 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x456 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x457 y1be1 w18f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3e9 y1be1 w1da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>515<span class=\"_ _23f\"> </span></div></td><td class=\"c n x458 y1be1 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3eb y1be1 w32 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>51<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w1db h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal Rev<span class=\"_ _4\"></span>enue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x459 y1be2 w1dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ee y1be2 w35 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45a y1be2 w1dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f0 y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f1 y1be2 w195 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">136<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>632<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f2 y1be3 w3a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f3 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45b y1be3 w1de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">(105,<span class=\"_ _4\"></span>909)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f5 y1be3 w198 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x453 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45c y1be3 w1df h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(95<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>205<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be4 w3e h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsb1 wsa6\">Gross<span class=\"_ _4\"></span> profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f8 y1be4 w3f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>67<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f9 y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fa y1be4 w19a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">4<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3fb y1be4 w1e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45d y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45e y1be4 w41 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">41<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be5 w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x45f y1be5 w1e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(35<span class=\"_ _7\"></span>,07<span class=\"_ _7\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x460 y1be5 w4e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x461 y1be5 w1e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11d ws13c\">(<span class=\"_ _0\"></span>33<span class=\"_ _4\"></span>,777)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x462 y1be5 w48 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(33<span class=\"_ _7\"></span>,7<span class=\"_ _7\"></span>78)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x463 y1be5 w1e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>12,<span class=\"_ _7\"></span>03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x464 y1be5 w1e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _4\"></span>45,808)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be6 w1a1 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls102 wscb\">Oper<span class=\"_ _7\"></span>atin<span class=\"_ _7\"></span>g profit/<span class=\"_ _0\"></span>(lo<span class=\"_ _7\"></span>ss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x404 y1be6 w4d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x465 y1be6 w46 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x466 y1be6 w1e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x467 y1be6 w1e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x468 y1be6 w1e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>30)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x469 y1be6 w1e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcc w52 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Finance income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46a y1bcc w1e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46b y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46c y1bcc w1e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46d y1bcc w1ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">304<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46e y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x46f y1bcc w1ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">304<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be7 w57 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Finance expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x470 y1be7 w1eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">(<span class=\"_ _0\"></span>6,509<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x471 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x472 y1be7 w59 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">(<span class=\"_ _2\"></span>6,509)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x473 y1be7 w5d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x474 y1be7 w1ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>02<span class=\"_ _23f\"> </span></div></td><td class=\"c n x475 y1be7 w1ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w1ee h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> net loss from<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">joint venture<span class=\"_ _23f\"> </span></div></td><td class=\"c n x476 y1b8c w65 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x477 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x478 y1b8c w60 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x479 y1b8c w62 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,8<span class=\"_ _7\"></span>71)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47a y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47b y1b8c w1ef h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,<span class=\"_ _7\"></span>871<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w64 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Lo<span class=\"_ _7\"></span>ss b<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>fo<span class=\"_ _7\"></span>re t<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>xa<span class=\"_ _7\"></span>ti<span class=\"_ _7\"></span>on<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47c y1b7b w1f0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(1,<span class=\"_ _7\"></span>870)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47d y1b7b w1f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47e y1b7b w66 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(570)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x47f y1b7b w1f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x480 y1b7b w1f3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _1\"></span>10<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x481 y1b7b w1f4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(20,80<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>See note 5 f<span class=\"_ _4\"></span>or details o<span class=\"_ _4\"></span>f Ex<span class=\"_ _4\"></span>ceptional items.<span class=\"_ _23f\"> </span>Reconciliation o<span class=\"_ _4\"></span>f underlying EBI<span class=\"_ _0\"></span>T and EBITD<span class=\"_ _0\"></span>A<span class=\"_ _23f\"> </span><table class=\"s w20d h95\" id=\"_4a8a5171-5d36-43d2-8d61-211c0b594bb6\"><tr><td></td><td></td><td class=\"c n x4cf y1bec w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x4d0 y1bec w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x4d1 hc y1bed ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td><td></td><td class=\"t m0 x4d2 hc y1bee ff3 fsa fc7 sc0 ls1 ws1\">Exceptional </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x4d3 hc y1bef ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x4d4 hc y1bef ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL </td><td></td><td class=\"t m0 x4d5 hc y1bf0 ff3 fsa fc7 sc0 ls1 ws1\">items </td><td class=\"t m0 x4d6 hc y1bf0 ff3 fsa fc7 sc0 lsf0 ws6d\"> TOT<span class=\"_ _4\"></span>AL </td></tr><tr><td></td><td class=\"t m0 x4d7 hc y1bf1 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4d8 hc y1bf2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"c n x4d9 y1bf3 w20e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4da y1bf3 w20e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></div></td><td class=\"t m0 x4c2 hc y1bf4 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1bf4 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bc9 w20f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating profit<span class=\"_ _0\"></span>/(loss)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4db y1bc9 w206 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4dc y1bc9 w46 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4dd y1bc9 w4f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>590<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4de y1bc9 w207 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4df y1bc9 w210 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e0 y1bc9 w211 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcb w1aa h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e1 y1bcb w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e2 y1bcb w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e3 y1bcb w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e4 y1bcb w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e5 y1bcb w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e6 y1bcb w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1bcc w1af h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Profit on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48f y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x490 y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x491 y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x492 y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e7 y1bcc w1b0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(12)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e8 y1bcc w1b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(<span class=\"_ _7\"></span>12)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcd w1b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e9 y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ea y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4eb y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ec y1bcd w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ed y1bcd w1b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ee y1bcd w1b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7a w1b5 h96\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">investment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41e y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ef y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f0 y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f1 y1b7a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f2 y1b7a w1b6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(1<span class=\"_ _7\"></span>0,3<span class=\"_ _7\"></span>82)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f3 y1b7a w1b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>10,<span class=\"_ _7\"></span>382)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w213 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f4 y1b7b w200 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">2<span class=\"_ _7\"></span>1,1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f5 y1b7b w1f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f6 y1b7b w214 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">22<span class=\"_ _1\"></span>,416<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f7 y1b7b w215 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16,<span class=\"_ _7\"></span>86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f8 y1b7b w216 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f9 y1b7b w217 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">12<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>76<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table>Reconciliation o<span class=\"_ _4\"></span>f adjusted EBIT and<span class=\"_ _0\"></span> EBITDA<span class=\"_ _23f\"> </span><table class=\"s w205 h91\" id=\"_258ced69-21ff-4e9d-b28f-36b1c29fd13a\"><tr><td></td><td class=\"t m0 x4c1 hc y1bea ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1bea ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x4c2 hc y1beb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1beb ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b79 w1bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c9 y1b79 w206 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>29<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ca y1b79 w207 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w208 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4cb y1b7a w209 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4cc y1b7a w20a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4cd y1b7b w20b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4ce y1b7b w20c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w1ff h94\" id=\"_8a8bc117-dfaa-41fa-acfb-f2236354d487\"><tr><td></td><td class=\"t m0 x4c1 hc y1be8 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1be8 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x4c2 hc y1be9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1be9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b79 w1c9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c3 y1b79 w200 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">2<span class=\"_ _7\"></span>1,1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c4 y1b79 w201 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w1cc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c5 y1b7a w202 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c6 y1b7a w203 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w1cf h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c7 y1b7b w204 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">21<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>206<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1b7b w1b3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>823<span class=\"_ _23f\"> </span></div></td></tr></table>Analysis of<span class=\"_ _0\"></span> Revenue by geogr<span class=\"_ _0\"></span>aphical area of customers:<span class=\"_ _23f\"> </span><table class=\"s w248 h99\" id=\"_cede0cd5-26d2-4c6f-bf94-1899c27aa4e7\"><tr><td></td><td class=\"t m0 x502 hc y1c09 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c09 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x446 hc y1c0a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c0a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b85 w249 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">UK and Ireland<span class=\"_ _23f\"> </span></div></td><td class=\"c n x530 y1b85 w24a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">58<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>85<span class=\"_ _23f\"> </span></div></td><td class=\"c n x531 y1b85 w24b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">54,103<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w24c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Rest of<span class=\"_ _4\"></span> Europe<span class=\"_ _23f\"> </span></div></td><td class=\"c n x532 y1ba5 w24d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,03<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x533 y1ba5 w24e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">51,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w24f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Americas<span class=\"_ _23f\"> </span></div></td><td class=\"c n x534 y1b79 w250 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">16,802<span class=\"_ _23f\"> </span></div></td><td class=\"c n x535 y1b79 w251 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>,92<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w252 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws75\">Rest of W<span class=\"_ _4\"></span>orld<span class=\"_ _23f\"> </span></div></td><td class=\"c n x536 y1b7a w253 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>59<span class=\"_ _23f\"> </span></div></td><td class=\"c n x537 y1b7a w254 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>5,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x538 y1b7b w35 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x539 y1b7b w255 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">136,<span class=\"_ _7\"></span>632<span class=\"_ _23f\"> </span></div></td></tr></table>Revenue gener<span class=\"_ _4\"></span>ated from one cus<span class=\"_ _4\"></span>tomer ex<span class=\"_ _4\"></span>ceeded 10% of Gr<span class=\"_ _0\"></span>oup revenue of<span class=\"_ _4\"></span> 2026. This<span class=\"_ _23f\"> </span> customer r<span class=\"_ _4\"></span>epresented 17% of<span class=\"_ _0\"></span> Group revenue. Re<span class=\"_ _4\"></span>venue generated <span class=\"_ _4\"></span>from tw<span class=\"_ _4\"></span>o customers<span class=\"_ _23f\"> </span> exceeded 10% of<span class=\"_ _0\"></span> Group revenue in 2025. <span class=\"_ _0\"></span>This included 13% and 15% of Group r<span class=\"_ _0\"></span>evenue.<span class=\"_ _23f\"> </span> Asset<span class=\"_ _7\"></span>s and liabilities on<span class=\"_ _4\"></span> a segmental basis:<span class=\"_ _23f\"> </span><table class=\"s w218 h97\" id=\"_c8be5715-bc40-4167-8878-d56e058955e6\"><tr><td></td><td class=\"t m0 x4fa hc y1bf5 ff3 fsa fc7 sc0 ls1 ws1\">Accoya<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4fb hc y1bf6 ff3 fsa fc7 sc0 ls1 ws1\">Corporate<span class=\"_ _23f\"> </span></td><td class=\"t m0 x43e hc y1bf7 ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4fc hc y1bf8 ff3 fsa fc7 sc0 ls1 ws1\">Accoya<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4fd hc y1bf9 ff3 fsa fc7 sc0 ls1 ws1\">Corporate<span class=\"_ _23f\"> </span></td><td class=\"t m0 x441 hc y1bfa ff3 fsa fc7 sc0 lsf0 ws11d\">TOT<span class=\"_ _4\"></span>AL<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x4fe hc y1bfb ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4ff hc y1bfc ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x500 hc y1bfd ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x501 hc y1bfe ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td><td class=\"t m0 x502 hc y1bff ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1c00 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x442 hc y1c01 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x443 hc y1c02 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x444 hc y1c03 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x445 hc y1c04 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x446 hc y1c05 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c06 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b76 w219 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Non-current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x503 y1b76 w21a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>375<span class=\"_ _23f\"> </span></div></td><td class=\"c n x504 y1b76 w21b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>76<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x505 y1b76 wab h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">11<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>,141<span class=\"_ _23f\"> </span></div></td><td class=\"c n x506 y1b76 w21c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11<span class=\"_ _7\"></span>5,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>05<span class=\"_ _23f\"> </span></div></td><td class=\"c n x507 y1b76 w21d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x508 y1b76 w21e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">117<span class=\"_ _0\"></span>,166<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w21f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x509 y1b85 w220 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50a y1b85 w221 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,573<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50b y1b85 wb9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">8<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50c y1b85 w222 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">52<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>42<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50d y1b85 w223 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50e y1b85 w224 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>3,<span class=\"_ _7\"></span>787<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w225 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Current liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x50f y1ba5 w226 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(8,023)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x510 y1ba5 w227 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">(<span class=\"_ _7\"></span>29<span class=\"_ _0\"></span>,315)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x511 y1ba5 w228 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x512 y1ba5 w229 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(20,455<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x513 y1ba5 w22a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x514 y1ba5 w22b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(3<span class=\"_ _7\"></span>0,23<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w22c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x515 y1b79 w22d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">6<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x516 y1b79 w22e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">(<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>74<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x517 y1b79 w22f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">46,564<span class=\"_ _23f\"> </span></div></td><td class=\"c n x518 y1b79 wab h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>68<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x519 y1b79 w230 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>86<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51a y1b79 wcc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">33<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>53<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w231 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Non-current liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51b y1b7a w232 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51c y1b7a w233 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(<span class=\"_ _0\"></span>49,492<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51d y1b7a w234 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(51<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>55<span class=\"_ _7\"></span>8)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51e y1b7a w235 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">(<span class=\"_ _4\"></span>2,663)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x51f y1b7a w236 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls3b ws3f\">(50,734)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x520 y1b7a w237 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(53,3<span class=\"_ _7\"></span>97<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w238 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net assets<span class=\"_ _4\"></span>/(liabilities<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x521 y1b7b w239 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">175<span class=\"_ _7\"></span>,615<span class=\"_ _23f\"> </span></div></td><td class=\"c n x522 y1b7b w23a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls62 ws75\">(70,468<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x523 y1b7b web h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,147<span class=\"_ _23f\"> </span></div></td><td class=\"c n x524 y1b7b w8a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>,52<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x525 y1b7b w23b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(47,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>7<span class=\"_ _23\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x526 y1b7b wec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">9<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _23f\"> </span></div></td></tr></table>The Investment accoun<span class=\"_ _4\"></span>ted for<span class=\"_ _0\"></span> using the equity method (Inv<span class=\"_ _0\"></span>estment into Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span>) is<span class=\"_ _23f\"> </span> included in the <span class=\"_ _0\"></span>Accoya segment. See note 25.<span class=\"_ _23f\"> </span>Analysis of<span class=\"_ _0\"></span> non-current assets (<span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>than financial assets and deferred <span class=\"_ _0\"></span>tax):<span class=\"_ _23f\"> </span><table class=\"s w23c h98\" id=\"_55e64d89-8385-4028-985b-6625b1412a13\"><tr><td></td><td class=\"t m0 x502 hc y1c07 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c07 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x446 hc y1c08 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c08 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b85 w23d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">UK<span class=\"_ _23f\"> </span></div></td><td class=\"c n x527 y1b85 w23e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">4,002<span class=\"_ _23f\"> </span></div></td><td class=\"c n x528 y1b85 w23f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4<span class=\"_ _7\"></span>,169<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w240 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf5 ws116\">USA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x529 y1b78 w241 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">28,3<span class=\"_ _7\"></span>58<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52a y1b78 w242 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5f ws74\">33<span class=\"_ _7\"></span>,854<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w243 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Mainland Europe<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52b y1b79 w244 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls3b ws3f\">73,<span class=\"_ _7\"></span>550<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52c y1b79 w245 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">74<span class=\"_ _7\"></span>,9<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w246 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Un-allocated \u2013 Goodwill<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52d y1b7a w247 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x28f y1b7a w50 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,2<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x52e y1b7b wab h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">11<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>,141<span class=\"_ _23f\"> </span></div></td><td class=\"c n x52f y1b7b w21e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">117<span class=\"_ _0\"></span>,166<span class=\"_ _23f\"> </span></div></td></tr></table>The segmental assets in the curr<span class=\"_ _0\"></span>ent year <span class=\"_ _0\"></span>were predominantly<span class=\"_ _0\"></span> held in the UK, USA and mainland Europe. <span class=\"_ _0\"></span>Additions to property<span class=\"_ _0\"></span>, plant, equipment and intangible assets in <span class=\"_ _4\"></span>the current <span class=\"_ _0\"></span>year wer<span class=\"_ _0\"></span>e predominantly incurred in <span class=\"_ _0\"></span>the UK and mainland Europe. The increase in Investment accoun<span class=\"_ _4\"></span>ted for<span class=\"_ _0\"></span> using the equity method (inv<span class=\"_ _0\"></span>estment into Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span>) incurred in the USA. <span class=\"_ _0\"></span>There are no significant intersegment r<span class=\"_ _4\"></span>evenues.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "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": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "4. <span class=\"_ _17\"> </span>Other op<span class=\"_ _7\"></span>erating cost<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span>Other oper<span class=\"_ _4\"></span>ating costs consist of<span class=\"_ _0\"></span> the operating costs<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>credits<span class=\"_ _0\"></span>), other than <span class=\"_ _4\"></span>the cost of<span class=\"_ _4\"></span> sales, associated with <span class=\"_ _0\"></span>the operation of <span class=\"_ _4\"></span>the plant in <span class=\"_ _4\"></span>Arnhem, Barry and <span class=\"_ _0\"></span>the office in London.<span class=\"_ _23f\"> </span><table class=\"s w256 h9a\" id=\"_b6abbc63-b77a-4628-9e90-6230f1444a61\"><tr><td></td><td class=\"t m0 x287 hc y1c0b ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1c0b ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1c0d w257 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Sales and marketing<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53a y1c0d w258 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53b y1c0d w259 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">4,805<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c0e w25a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Research and developmen<span class=\"_ _4\"></span>t<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53c y1c0e w25b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>22<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53d y1c0e w25c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,19<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c0f w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53e y1c0f w25d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf2 wsb\">3,<span class=\"_ _7\"></span>217<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53f y1c0f w25e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c10 w25f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Administration costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x540 y1c10 w260 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">16,167<span class=\"_ _23f\"> </span></div></td><td class=\"c n x541 y1c10 w261 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>,17<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1c11 w262 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Exceptional items</div><div class=\"t m0 x542 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x29f y1c11 w263 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x543 y1c11 w264 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,0<span class=\"_ _7\"></span>92<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8a w265 h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts excluding depreciation, amortisation,<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">impairment and gains on disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x544 y1b8a w266 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24<span class=\"_ _7\"></span>,951<span class=\"_ _23f\"> </span></div></td><td class=\"c n x545 y1b8a w267 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">28<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>51<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w268 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x546 y1b78 w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e6 y1b78 w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8b w269 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss \u2013 exceptional items</div><div class=\"t m0 x547 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x548 y1b8b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x549 y1b8b w26a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w26b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _4\"></span>vestment</div><div class=\"t m0 x54a h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x548 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54b y1b8c w1b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(10,<span class=\"_ _7\"></span>382<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w26c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other operating costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54c y1b7b w26d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11d ws13c\">33<span class=\"_ _0\"></span>,777<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1b7b wcb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">45,808<span class=\"_ _23f\"> </span></div></td></tr></table>Administrative cos<span class=\"_ _4\"></span>ts include costs associated with Business De<span class=\"_ _4\"></span>velopment and Legal departments, Intellectual Property<span class=\"_ _0\"></span> as well as Human Resources, IT<span class=\"_ _2\"></span>, Finance, Management and General Office and includes the cos<span class=\"_ _4\"></span>ts of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s head office costs in London.<span class=\"_ _23f\"> </span>Other oper<span class=\"_ _4\"></span>ating costs are <span class=\"_ _4\"></span>those costs directly<span class=\"_ _4\"></span> attributable to <span class=\"_ _0\"></span>Accoya. <span class=\"_ _4\"></span>This includes staff costs f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the Arnhem and Barry<span class=\"_ _0\"></span> sites and support functions not captured in Corpor<span class=\"_ _4\"></span>ate, Sales and Marketing or<span class=\"_ _0\"></span> general administrative costs <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the <span class=\"_ _0\"></span>Arnhem and Barry sites.<span class=\"_ _23f\"> </span>During the period, \u20ac431,<span class=\"_ _0\"></span>000 (2025: \u20ac134,000<span class=\"_ _4\"></span>) of in<span class=\"_ _4\"></span>ternal development and patent-r<span class=\"_ _0\"></span>elated costs w<span class=\"_ _4\"></span>ere capitalised and included in intangible fix<span class=\"_ _0\"></span>ed assets. * <span class=\"_ _18\"> </span>R<span class=\"_ _7\"></span>ef<span class=\"_ _7\"></span>er t<span class=\"_ _7\"></span>o no<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>e 5 for d<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>sc<span class=\"_ _7\"></span>ri<span class=\"_ _7\"></span>pt<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>n of ex<span class=\"_ _7\"></span>ce<span class=\"_ _7\"></span>pt<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>na<span class=\"_ _7\"></span>l co<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>ts<span class=\"_ _7\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "4. <span class=\"_ _17\"> </span>Other op<span class=\"_ _7\"></span>erating cost<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span>Other oper<span class=\"_ _4\"></span>ating costs consist of<span class=\"_ _0\"></span> the operating costs<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>credits<span class=\"_ _0\"></span>), other than <span class=\"_ _4\"></span>the cost of<span class=\"_ _4\"></span> sales, associated with <span class=\"_ _0\"></span>the operation of <span class=\"_ _4\"></span>the plant in <span class=\"_ _4\"></span>Arnhem, Barry and <span class=\"_ _0\"></span>the office in London.<span class=\"_ _23f\"> </span><table class=\"s w256 h9a\" id=\"_b6abbc63-b77a-4628-9e90-6230f1444a61\"><tr><td></td><td class=\"t m0 x287 hc y1c0b ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1c0b ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1c0d w257 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Sales and marketing<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53a y1c0d w258 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53b y1c0d w259 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">4,805<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c0e w25a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Research and developmen<span class=\"_ _4\"></span>t<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53c y1c0e w25b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>22<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53d y1c0e w25c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,19<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c0f w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53e y1c0f w25d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf2 wsb\">3,<span class=\"_ _7\"></span>217<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53f y1c0f w25e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c10 w25f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Administration costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x540 y1c10 w260 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">16,167<span class=\"_ _23f\"> </span></div></td><td class=\"c n x541 y1c10 w261 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>,17<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1c11 w262 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Exceptional items</div><div class=\"t m0 x542 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x29f y1c11 w263 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x543 y1c11 w264 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,0<span class=\"_ _7\"></span>92<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8a w265 h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts excluding depreciation, amortisation,<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">impairment and gains on disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x544 y1b8a w266 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24<span class=\"_ _7\"></span>,951<span class=\"_ _23f\"> </span></div></td><td class=\"c n x545 y1b8a w267 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">28<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>51<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w268 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x546 y1b78 w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e6 y1b78 w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8b w269 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss \u2013 exceptional items</div><div class=\"t m0 x547 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x548 y1b8b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x549 y1b8b w26a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w26b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _4\"></span>vestment</div><div class=\"t m0 x54a h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x548 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54b y1b8c w1b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(10,<span class=\"_ _7\"></span>382<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w26c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other operating costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54c y1b7b w26d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11d ws13c\">33<span class=\"_ _0\"></span>,777<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1b7b wcb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">45,808<span class=\"_ _23f\"> </span></div></td></tr></table>Administrative cos<span class=\"_ _4\"></span>ts include costs associated with Business De<span class=\"_ _4\"></span>velopment and Legal departments, Intellectual Property<span class=\"_ _0\"></span> as well as Human Resources, IT<span class=\"_ _2\"></span>, Finance, Management and General Office and includes the cos<span class=\"_ _4\"></span>ts of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s head office costs in London.<span class=\"_ _23f\"> </span>Other oper<span class=\"_ _4\"></span>ating costs are <span class=\"_ _4\"></span>those costs directly<span class=\"_ _4\"></span> attributable to <span class=\"_ _0\"></span>Accoya. <span class=\"_ _4\"></span>This includes staff costs f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the Arnhem and Barry<span class=\"_ _0\"></span> sites and support functions not captured in Corpor<span class=\"_ _4\"></span>ate, Sales and Marketing or<span class=\"_ _0\"></span> general administrative costs <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the <span class=\"_ _0\"></span>Arnhem and Barry sites.<span class=\"_ _23f\"> </span>During the period, \u20ac431,<span class=\"_ _0\"></span>000 (2025: \u20ac134,000<span class=\"_ _4\"></span>) of in<span class=\"_ _4\"></span>ternal development and patent-r<span class=\"_ _0\"></span>elated costs w<span class=\"_ _4\"></span>ere capitalised and included in intangible fix<span class=\"_ _0\"></span>ed assets. * <span class=\"_ _18\"> </span>R<span class=\"_ _7\"></span>ef<span class=\"_ _7\"></span>er t<span class=\"_ _7\"></span>o no<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>e 5 for d<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>sc<span class=\"_ _7\"></span>ri<span class=\"_ _7\"></span>pt<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>n of ex<span class=\"_ _7\"></span>ce<span class=\"_ _7\"></span>pt<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>na<span class=\"_ _7\"></span>l co<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>ts<span class=\"_ _7\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "<div class=\"gs296\"><table class=\"s w256 h9a\" id=\"_b6abbc63-b77a-4628-9e90-6230f1444a61\"><tr><td></td><td class=\"t m0 x287 hc y1c0b ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1c0b ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1c0d w257 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Sales and marketing<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53a y1c0d w258 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53b y1c0d w259 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">4,805<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c0e w25a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Research and developmen<span class=\"_ _4\"></span>t<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53c y1c0e w25b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>22<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53d y1c0e w25c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,19<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c0f w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53e y1c0f w25d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf2 wsb\">3,<span class=\"_ _7\"></span>217<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53f y1c0f w25e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c10 w25f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Administration costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x540 y1c10 w260 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">16,167<span class=\"_ _23f\"> </span></div></td><td class=\"c n x541 y1c10 w261 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>,17<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1c11 w262 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Exceptional items</div><div class=\"t m0 x542 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x29f y1c11 w263 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x543 y1c11 w264 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,0<span class=\"_ _7\"></span>92<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8a w265 h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts excluding depreciation, amortisation,<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">impairment and gains on disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x544 y1b8a w266 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24<span class=\"_ _7\"></span>,951<span class=\"_ _23f\"> </span></div></td><td class=\"c n x545 y1b8a w267 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">28<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>51<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w268 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x546 y1b78 w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e6 y1b78 w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8b w269 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss \u2013 exceptional items</div><div class=\"t m0 x547 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x548 y1b8b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x549 y1b8b w26a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w26b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _4\"></span>vestment</div><div class=\"t m0 x54a h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x548 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54b y1b8c w1b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(10,<span class=\"_ _7\"></span>382<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w26c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other operating costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54c y1b7b w26d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11d ws13c\">33<span class=\"_ _0\"></span>,777<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1b7b wcb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">45,808<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff3 fsc fc0 sc0 ls125 ws136 gs298\">5. <span class=\"_ _3\"> </span>Exc<span class=\"_ _4\"></span>eptional i<span class=\"_ _4\"></span>tems<span class=\"_ _23f\"> </span></div><div class=\"gs299\"><table class=\"s w26e h9b\" id=\"_5c1f5611-ed57-4127-8de2-32982f68390f\"><tr><td></td><td class=\"t m0 x2c6 hc y1c12 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c12 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c13 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c13 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b89 w26f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>ricoya segment assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b89 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54f y1b89 w270 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>320)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w271 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Hull closure costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x550 y1b76 w272 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,3<span class=\"_ _7\"></span>00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x2dd y1b76 w273 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(<span class=\"_ _0\"></span>4,0<span class=\"_ _7\"></span>92)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w274 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _4\"></span>vestment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x551 y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x552 y1b85 w275 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10,<span class=\"_ _7\"></span>382<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w276 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal exceptional operating cost<span class=\"_ _23f\"> </span></div></td><td class=\"c n x553 y1b78 w1f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x554 y1b78 w210 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(12<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>30)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w277 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Revaluation<span class=\"_ _0\"></span>/recognition of<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>aluation Recovery Instrument \u2018VRI\u2019 liability<span class=\"_ _23f\"> </span></div></td><td class=\"c n x555 y1b79 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x556 y1b79 w1ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,10<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w278 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal exceptional financing costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x557 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x558 y1b8c w5c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>02<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w279 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal exceptional items<span class=\"_ _23f\"> </span></div></td><td class=\"c n x553 y1b7b w1f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>30<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x559 y1b7b w1f3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _1\"></span>10<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsfc wsea gs29a\">Exc<span class=\"_ _4\"></span>eptional<span class=\"_ _4\"></span> Items<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5e gs29b\">In the year:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs29c\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">A r<span class=\"_ _0\"></span>estructuring gain of \u20ac1.3m has been recognised in rela<span class=\"_ _4\"></span>tion to res<span class=\"_ _4\"></span>tructuring costs </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs29d\">relating <span class=\"_ _4\"></span>to the discontinuing and <span class=\"_ _4\"></span>winding-up the Hull plant <span class=\"_ _0\"></span>which did not materialise. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5e gs29e\">In the prior year:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs29f\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">An impairment loss (<span class=\"_ _0\"></span>non-cash item<span class=\"_ _0\"></span>) of \u20ac18.3m has been recognised in <span class=\"_ _4\"></span>the year<span class=\"_ _0\"></span> reflecting </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2a0\">the full remaining impairmen<span class=\"_ _4\"></span>t of <span class=\"_ _0\"></span>the T<span class=\"_ _2\"></span>ricoya segment asse<span class=\"_ _4\"></span>ts related to <span class=\"_ _0\"></span>the Hull plant </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2a1\">(2024: \u20ac7<span class=\"_ _2\"></span>.0m<span class=\"_ _0\"></span>). </div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs2a2\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">A r<span class=\"_ _0\"></span>estructuring cost of \u20ac4<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1m has been recognised for<span class=\"_ _0\"></span> the costs related to discon<span class=\"_ _4\"></span>tinuing </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2a3\">and winding-up <span class=\"_ _4\"></span>the Hull plant. </div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs2a4\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">An exceptional gain of<span class=\"_ _0\"></span> \u20ac10.4m (<span class=\"_ _2\"></span>non-cash item) has been r<span class=\"_ _0\"></span>ecognised in the year<span class=\"_ _0\"></span> reflecting </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2a5\">the deconsolidation of<span class=\"_ _4\"></span> T<span class=\"_ _2\"></span>rico<span class=\"_ _4\"></span>ya UK Ltd <span class=\"_ _0\"></span>following the loss of<span class=\"_ _0\"></span> control from <span class=\"_ _4\"></span>the Group. <span class=\"_ _0\"></span>The </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2a6\">majority o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>this gain relates to <span class=\"_ _0\"></span>the removal of<span class=\"_ _0\"></span> the non-recourse NatW<span class=\"_ _4\"></span>est facility<span class=\"_ _0\"></span> of \u20ac7<span class=\"_ _2\"></span>.<span class=\"_ _4\"></span>1m </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2a7\">and the lease liability<span class=\"_ _0\"></span> on the land of \u20ac1.2m. See note 26 <span class=\"_ _0\"></span>for further<span class=\"_ _0\"></span> details. </div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs2a8\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The financial liability<span class=\"_ _4\"></span> previously<span class=\"_ _4\"></span> raised to accoun<span class=\"_ _4\"></span>t for<span class=\"_ _0\"></span> the V<span class=\"_ _2\"></span>alue Recovery Instrument </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2a9\">(\u2018VRI\u2019) of<span class=\"_ _4\"></span> \u20ac1.<span class=\"_ _0\"></span>1m has been released.<span class=\"_ _23f\"> </span></div><div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs371\">15. <span class=\"_ _23\"></span>Prope<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ty<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _7\"></span>uipment<span class=\"_ _23f\"> </span></div><div class=\"gs2be\"><table class=\"s w446 hb5\" id=\"_597c7445-fe74-43d6-bdc3-55f71067c8d7\"><tr><td></td><td class=\"t m0 x79d hc y1d05 ff3 fsa fc7 sc0 ls1 ws1\">Leased land </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x79e hc y1d06 ff3 fsa fc7 sc0 ls1 ws1\">and<span class=\"_ _23f\"> </span></td><td class=\"t m0 x79f hc y1d07 ff3 fsa fc7 sc0 ls1 ws1\">Plant and<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28a hc y1d08 ff3 fsa fc7 sc0 ls1 ws1\">Office<span class=\"_ _23f\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7a0 hc y1d09 ff3 fsa fc7 sc0 ls1 ws1\">buildings<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a1 hc y1d0a ff3 fsa fc7 sc0 ls1 ws1\">machinery<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a2 hc y1d0b ff3 fsa fc7 sc0 ls1 ws1\">equipment<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d0b ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x7a3 hc y1d0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d0d ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a4 hc y1d0e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a5 hc y1d0e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1d0f ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>r va<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>on<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d10 w447 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a6 y1d10 w448 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a7 y1d10 w449 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>,93<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a8 y1d10 w44a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>79<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a9 y1d10 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">229<span class=\"_ _0\"></span>,486<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d11 w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7aa y1d11 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ab y1d11 w44b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>325<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ac y1d11 w44c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>30<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ad y1d11 w44d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,75<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d12 w44e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ae y1d12 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7af y1d12 w44f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls114 ws134\">(<span class=\"_ _4\"></span>109<span class=\"_ _2\"></span>,254<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b0 y1d12 w33e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b1 y1d12 w450 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d13 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b2 y1d13 w451 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b3 y1d13 w452 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">99<span class=\"_ _0\"></span>,002<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b4 y1d13 w453 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,6<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b5 y1d13 w454 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">12<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d14 w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b6 y1d14 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1d14 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b8 y1d14 w455 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b9 y1d14 w456 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(42<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d15 w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7aa y1d15 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ba y1d15 w457 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4,1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bb y1d15 w458 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">6<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bc y1d15 w459 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>78<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d16 w44e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ae y1d16 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bd y1d16 w45a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(339)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7be y1d16 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bf y1d16 w45a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(339)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d17 w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c0 y1d17 w448 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c1 y1d17 w45b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">102,806<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c2 y1d17 w45c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>89<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c3 y1d17 wb9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">12<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1d18 w45d hb6\"><div class=\"t m0 x1e3 h7 y1c5c ff3 fs5 fc7 sc0 lsa ws10\">Accumulated depreciation<span class=\"_ _4\"></span> and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls8 ws8\">impairment<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b6d w447 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a6 y1b6d w45e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,06<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c4 y1b6d w45f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">131<span class=\"_ _7\"></span>,070<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c5 y1b6d w460 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,87<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c6 y1b6d w461 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>36<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6e w462 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Charge for<span class=\"_ _4\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c7 y1b6e w463 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">379<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c8 y1b6e w464 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>03<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c9 y1b6e w465 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">351<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ca y1b6e w466 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6f w467 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation on disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cb y1b6f w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cc y1b6f w373 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cd y1b6f w453 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ce y1b6f w468 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(<span class=\"_ _7\"></span>10<span class=\"_ _7\"></span>9<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>524)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b70 w103 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change hedge movement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cf y1b70 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d0 y1b70 w469 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d1 y1b70 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1b70 w46a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">337<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b71 w46b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _4\"></span>translation loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d2 y1b71 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d3 y1b71 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d4 y1b71 w46c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d5 y1b71 w46d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b82 w46e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d6 y1b82 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d7 y1b82 w46f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>246<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d8 y1b82 w470 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d9 y1b82 w471 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>4,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>93<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b73 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b2 y1b73 w472 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2,4<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7da y1b73 w473 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">42<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7db y1b73 w474 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7dc y1b73 w311 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>05<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w41d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b6 y1b74 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1b74 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b8 y1b74 w475 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(317<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7dd y1b74 w476 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>317<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w462 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Charge for<span class=\"_ _4\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7de y1b75 w477 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7df y1b75 w438 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>40<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e0 y1b75 w478 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">316<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e1 y1b75 w479 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">7<span class=\"_ _0\"></span>,093<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w46b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _4\"></span>translation loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d2 y1b76 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d3 y1b76 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e2 y1b76 w47a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(8)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e3 y1b76 w47a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(8)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w423 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c0 y1b85 w47b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>820<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e4 y1b85 w47c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">4<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e5 y1b85 w47d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e6 y1b85 w47e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>4,<span class=\"_ _7\"></span>822<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d19 ff3 fs5 fc7 sc0 ls5f ws74\">Net book<span class=\"_ _4\"></span> value<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b79 w423 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e7 y1b79 w47f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">15,156<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e8 y1b79 w114 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">53,729<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e9 y1b79 w480 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>,96<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ea y1b79 wa1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">7<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>49<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w419 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7eb y1b7a w481 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,5<span class=\"_ _7\"></span>28<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ec y1b7a w482 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>30<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ed y1b7a w135 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,7<span class=\"_ _7\"></span>35<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ee y1b7a w483 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">73<span class=\"_ _7\"></span>,59<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w443 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ef y1b7b w484 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">15<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>07<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f0 y1b7b w485 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">75<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f1 y1b7b w486 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,70<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f2 y1b7b w487 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>74<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs372\">Following <span class=\"_ _0\"></span>the Group upgrading their<span class=\"_ _4\"></span> computer softw<span class=\"_ _4\"></span>are in FY26, all softwar<span class=\"_ _4\"></span>e has been </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs373\">reclassified fr<span class=\"_ _4\"></span>om office equipment. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls122 ws2f gs374\">Impairment<span class=\"_ _0\"></span> r<span class=\"_ _7\"></span>eview<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs375\">The carrying v<span class=\"_ _4\"></span>alue of <span class=\"_ _0\"></span>the property<span class=\"_ _0\"></span>, plant and equipment, internal development costs, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs376\">goodwill and intellectual property<span class=\"_ _0\"></span> rights are all within one cash generating unit (<span class=\"_ _0\"></span>CGU), </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs377\">Accoya. <span class=\"_ _0\"></span>The recoverable amount is de<span class=\"_ _4\"></span>termined based on a value in use calcula<span class=\"_ _4\"></span>tion which </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs378\">uses cash flow<span class=\"_ _0\"></span> projections based on Board approved <span class=\"_ _0\"></span>financial forecasts. Cash <span class=\"_ _4\"></span>flows have </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs379\">been projected f<span class=\"_ _0\"></span>or a period of <span class=\"_ _0\"></span>five years plus a terminal <span class=\"_ _0\"></span>value discounted at a pre-tax </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs37a\">discount rate of<span class=\"_ _0\"></span> 14.<span class=\"_ _0\"></span>1% per annum (2025: 16.5%) and a growth r<span class=\"_ _4\"></span>ate of<span class=\"_ _4\"></span> 2% to determine </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs37b\">their pr<span class=\"_ _4\"></span>esent v<span class=\"_ _4\"></span>alue (2025: 2%).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs37c\">The key<span class=\"_ _0\"></span> assumptions used in the v<span class=\"_ _4\"></span>alue in use calculations are: </div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs37d\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">revenues and oper<span class=\"_ _4\"></span>ating margins;<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs37e\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the long-term growth rate; and<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs37f\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the discount rate. </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls37 ws1 gs380\">No reasonably<span class=\"_ _4\"></span> possible change in assumptions or discount r<span class=\"_ _0\"></span>ate would lead to an impairment. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "<table class=\"s w256 h9a\" id=\"_b6abbc63-b77a-4628-9e90-6230f1444a61\"><tr><td></td><td class=\"t m0 x287 hc y1c0b ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1c0b ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1c0d w257 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Sales and marketing<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53a y1c0d w258 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53b y1c0d w259 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">4,805<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c0e w25a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Research and developmen<span class=\"_ _4\"></span>t<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53c y1c0e w25b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>22<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53d y1c0e w25c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,19<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c0f w43 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53e y1c0f w25d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf2 wsb\">3,<span class=\"_ _7\"></span>217<span class=\"_ _23f\"> </span></div></td><td class=\"c n x53f y1c0f w25e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c10 w25f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Administration costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x540 y1c10 w260 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">16,167<span class=\"_ _23f\"> </span></div></td><td class=\"c n x541 y1c10 w261 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>,17<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1c11 w262 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Exceptional items</div><div class=\"t m0 x542 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x29f y1c11 w263 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(1<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x543 y1c11 w264 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,0<span class=\"_ _7\"></span>92<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8a w265 h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Other operating cos<span class=\"_ _4\"></span>ts excluding depreciation, amortisation,<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">impairment and gains on disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x544 y1b8a w266 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24<span class=\"_ _7\"></span>,951<span class=\"_ _23f\"> </span></div></td><td class=\"c n x545 y1b8a w267 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">28<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>51<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w268 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation and amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x546 y1b78 w212 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,<span class=\"_ _7\"></span>826<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4e6 y1b78 w1ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8b w269 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss \u2013 exceptional items</div><div class=\"t m0 x547 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x548 y1b8b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x549 y1b8b w26a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b8c w26b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Gain on disposal of in<span class=\"_ _4\"></span>vestment</div><div class=\"t m0 x54a h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td><td class=\"c n x548 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54b y1b8c w1b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(10,<span class=\"_ _7\"></span>382<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w26c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal other operating costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54c y1b7b w26d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11d ws13c\">33<span class=\"_ _0\"></span>,777<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1b7b wcb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">45,808<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws144 gs2ab\">6. Employees<span class=\"_ _23f\"> </span></div><div class=\"gs2ac\"><table class=\"s w283 h9d\" id=\"_c70c1085-cb3d-454a-89c8-a933ccee5414\"><tr><td></td><td class=\"t m0 x287 hc y1c15 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1c15 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c16 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c16 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c hd y1c17 ff2 fs5 fc7 sc0 ls1 ws1\">Staff costs (including Dir<span class=\"_ _4\"></span>ectors<span class=\"_ _0\"></span>) consist of:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b85 w284 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Wages and salaries<span class=\"_ _23f\"> </span></div></td><td class=\"c n x562 y1b85 w285 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>69<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x563 y1b85 w286 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">15,402<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w287 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Social security costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x564 y1ba5 w288 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,75<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x565 y1ba5 w289 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>07<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w28a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other pension costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x566 y1b79 w28b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>378<span class=\"_ _23f\"> </span></div></td><td class=\"c n x567 y1b79 w28c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a wf9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share based payments<span class=\"_ _23f\"> </span></div></td><td class=\"c n x568 y1b7a w12e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _7\"></span>20<span class=\"_ _23f\"> </span></div></td><td class=\"c n x569 y1b7a wc0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,7<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x2aa y1b7b w28d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">23<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>42<span class=\"_ _23f\"> </span></div></td><td class=\"c n x56a y1b7b w28e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2ad\">Pension costs r<span class=\"_ _4\"></span>elate to defined contribution plan con<span class=\"_ _4\"></span>tributions.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs363\">Empl<span class=\"_ _7\"></span>oyee Be<span class=\"_ _7\"></span>nefit T<span class=\"_ _0\"></span>ru<span class=\"_ _7\"></span>st \u2013 Sh<span class=\"_ _7\"></span>are b<span class=\"_ _7\"></span>onu<span class=\"_ _7\"></span>s award<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs364\">177<span class=\"_ _2\"></span>,582 Ordinary shares are held b<span class=\"_ _0\"></span>y an Employee Benefit <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>rust (2025: 428,689). The </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs365\">shares relate <span class=\"_ _0\"></span>to part of the annual bonus, in connection <span class=\"_ _0\"></span>with the employee remuner<span class=\"_ _4\"></span>ation </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs366\">and incentivisation arrangements <span class=\"_ _0\"></span>for the period <span class=\"_ _4\"></span>from 1 <span class=\"_ _0\"></span>April 2023 to 31 March 2024, <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs367\">beneficiaries of<span class=\"_ _4\"></span> which ar<span class=\"_ _4\"></span>e primarily senior<span class=\"_ _4\"></span> employees. Of<span class=\"_ _0\"></span> the total amount o<span class=\"_ _4\"></span>f shares held as </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs368\">at 31 March 2025, 351,<span class=\"_ _0\"></span>003 new Ordinary shar<span class=\"_ _0\"></span>es vested on 1 <span class=\"_ _0\"></span>July 2025 and wer<span class=\"_ _4\"></span>e exercised. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs369\">As at 31 March 2026, <span class=\"_ _4\"></span>the Employment Benefit <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>rust was consolidated by<span class=\"_ _0\"></span> the Company and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs36a\">the 177<span class=\"_ _2\"></span>,582 shares are recorded as Own Shares <span class=\"_ _0\"></span>within<span class=\"_ gs97\"> </span>equity<span class=\"_ _4\"></span>.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "6. Employees<span class=\"_ _23f\"> </span><table class=\"s w283 h9d\" id=\"_c70c1085-cb3d-454a-89c8-a933ccee5414\"><tr><td></td><td class=\"t m0 x287 hc y1c15 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1c15 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c16 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c16 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c hd y1c17 ff2 fs5 fc7 sc0 ls1 ws1\">Staff costs (including Dir<span class=\"_ _4\"></span>ectors<span class=\"_ _0\"></span>) consist of:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b85 w284 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Wages and salaries<span class=\"_ _23f\"> </span></div></td><td class=\"c n x562 y1b85 w285 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>69<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x563 y1b85 w286 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">15,402<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w287 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Social security costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x564 y1ba5 w288 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,75<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x565 y1ba5 w289 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>07<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w28a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other pension costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x566 y1b79 w28b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>378<span class=\"_ _23f\"> </span></div></td><td class=\"c n x567 y1b79 w28c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a wf9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share based payments<span class=\"_ _23f\"> </span></div></td><td class=\"c n x568 y1b7a w12e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _7\"></span>20<span class=\"_ _23f\"> </span></div></td><td class=\"c n x569 y1b7a wc0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,7<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x2aa y1b7b w28d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">23<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>42<span class=\"_ _23f\"> </span></div></td><td class=\"c n x56a y1b7b w28e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table>Pension costs r<span class=\"_ _4\"></span>elate to defined contribution plan con<span class=\"_ _4\"></span>tributions.<span class=\"_ _23f\"> </span>The average mon<span class=\"_ _4\"></span>thly number<span class=\"_ _4\"></span> of<span class=\"_ _4\"></span> employees, including Executiv<span class=\"_ _0\"></span>e Directors, during the y<span class=\"_ _4\"></span>ear was as follows:<span class=\"_ _23f\"> </span><table class=\"s w27a h9c\" id=\"_cc75fec6-5898-44c5-88bd-4be17ac93dcd\"><tr><td></td><td class=\"c n x55a y1c14 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x55b y1c14 w1f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w27b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Sales and marketing, administr<span class=\"_ _4\"></span>ation, research and engineering<span class=\"_ _23f\"> </span></div></td><td class=\"c n x55c y1b79 w27c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">133<span class=\"_ _23f\"> </span></div></td><td class=\"c n x55d y1b79 w27d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">120<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w27e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating<span class=\"_ _23f\"> </span></div></td><td class=\"c n x55e y1b8c w27f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">102<span class=\"_ _23f\"> </span></div></td><td class=\"c n x55f y1b8c w280 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">95<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x560 y1b7b w281 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">23<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x561 y1b7b w282 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">215</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs2af\">7<span class=\"_ _2\"></span>. <span class=\"_ _188\"> </span>Director<span class=\"_ _7\"></span>s\u2019 remuner<span class=\"_ _7\"></span>ation<span class=\"_ _23f\"> </span></div><div class=\"gs299\"><table class=\"s w28f h9e\" id=\"_a9fb964d-8564-4834-b296-9d6c78034f11\"><tr><td></td><td class=\"t m0 x2c6 hc y1c18 ff3 fsa fc7 sc0 ls1 ws1\">2026  </td><td class=\"t m0 x2c7 hc y1c18 ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c19 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c19 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb hd y1c1a ff2 fs5 fc7 sc0 ls1 ws1\">Directors<span class=\"_ _4\"></span>\u2019 remuneration consists of:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b79 w290 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Directors<span class=\"_ _4\"></span>\u2019 emoluments<span class=\"_ _23f\"> </span></div></td><td class=\"c n x56b y1b79 w291 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,7<span class=\"_ _7\"></span>50<span class=\"_ _23f\"> </span></div></td><td class=\"c n x56c y1b79 w292 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">1,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w293 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Company contributions <span class=\"_ _0\"></span>to money purchase pension schemes<span class=\"_ _23f\"> </span></div></td><td class=\"c n x56d y1b7a w294 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x56e y1b7a w295 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">57<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x56f y1b7b w296 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>811<span class=\"_ _23f\"> </span></div></td><td class=\"c n x570 y1b7b w297 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,924<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2b0\">Compensation of<span class=\"_ _4\"></span> key<span class=\"_ _0\"></span> management personnel included the follo<span class=\"_ _0\"></span>wing amounts:<span class=\"_ _23f\"> </span></div><div class=\"gs2b1\"><table class=\"s w248 h9f\" id=\"_cad9b244-835c-436c-aa39-946b3a7f95b4\"><tr><td></td><td class=\"t m0 x571 hc y1c1b ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x572 hc y1c1c ff3 fsa fc7 sc0 ls1 ws1\">Salary<span class=\"_ _4\"></span>, </td><td></td><td class=\"t m0 x573 hc y1c1d ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td></td><td class=\"t m0 x574 hc y1c1e ff3 fsa fc7 sc0 ls1 ws1\">2025 </td><td></td><td class=\"t m0 x575 hc y1c1f ff3 fsa fc7 sc0 ls1 ws1\">2025 </td><td></td></tr><tr><td></td><td class=\"t m0 x576 hc y1c20 ff3 fsa fc7 sc0 ls1 ws1\">bonus </td><td></td><td class=\"t m0 x577 hc y1c21 ff3 fsa fc7 sc0 ls1 ws1\">Share </td><td></td><td class=\"t m0 x43f hc y1c22 ff3 fsa fc7 sc0 ls1 ws1\">Salary<span class=\"_ _4\"></span>, </td><td></td><td class=\"t m0 x578 hc y1c23 ff3 fsa fc7 sc0 ls1 ws1\">Share </td><td></td></tr><tr><td></td><td class=\"t m0 x579 hc y1c24 ff3 fsa fc7 sc0 ls1 ws1\">and short </td><td></td><td class=\"t m0 x577 hc y1c25 ff3 fsa fc7 sc0 ls1 ws1\">based </td><td></td><td class=\"t m0 x57a hc y1c26 ff3 fsa fc7 sc0 ls1 ws1\">and short </td><td></td><td class=\"t m0 x57b hc y1c27 ff3 fsa fc7 sc0 ls1 ws1\">based </td><td></td></tr><tr><td></td><td class=\"t m0 x571 hc y1c28 ff3 fsa fc7 sc0 ls1 ws1\">term </td><td class=\"t m0 x57c hc y1c29 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x57d hc y1c2a ff3 fsa fc7 sc0 ls1 ws1\">payments </td><td class=\"t m0 x43e hc y1c2b ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x574 hc y1c2c ff3 fsa fc7 sc0 ls1 ws1\">term </td><td class=\"t m0 x57e hc y1c2d ff3 fsa fc7 sc0 ls1 ws1\">2025 </td><td class=\"t m0 x440 hc y1c2e ff3 fsa fc7 sc0 ls1 ws1\">payments </td><td class=\"t m0 x2c7 hc y1c2f ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x57f hc y1c30 ff3 fsa fc7 sc0 ls1 ws1\">benefits </td><td class=\"t m0 x580 hc y1c31 ff3 fsa fc7 sc0 ls1 ws1\">Pension </td><td class=\"t m0 x581 hc y1c32 ff3 fsa fc7 sc0 ls1 ws1\">charge </td><td class=\"t m0 x43e hc y1c33 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal </td><td class=\"t m0 x582 hc y1c34 ff3 fsa fc7 sc0 ls1 ws1\">benefits </td><td class=\"t m0 x583 hc y1c35 ff3 fsa fc7 sc0 ls1 ws1\">Pension </td><td class=\"t m0 x584 hc y1c36 ff3 fsa fc7 sc0 ls1 ws1\">charge </td><td class=\"t m0 x2c7 hc y1c37 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal </td></tr><tr><td></td><td class=\"t m0 x585 hc y1c38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x586 hc y1c39 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x587 hc y1c3a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x588 hc y1c3b ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x589 hc y1c3c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x58a hc y1c3d ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x58b hc y1c3e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c3f ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1c40 w298 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4d\">Jelena Arsic van Os<span class=\"_ _23f\"> </span></div></td><td class=\"c n x58c y1c40 w299 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">866<span class=\"_ _23f\"> </span></div></td><td class=\"c n x58d y1c40 w29a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">36<span class=\"_ _23f\"> </span></div></td><td class=\"c n x58e y1c40 w29b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">180</div></td><td class=\"c n x58f y1c40 w29c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,082<span class=\"_ _23f\"> </span></div></td><td class=\"c n x590 y1c40 w29d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">916<span class=\"_ _23f\"> </span></div></td><td class=\"c n x591 y1c40 w29e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">37<span class=\"_ _23f\"> </span></div></td><td class=\"c n x592 y1c40 w29f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">129</div></td><td class=\"c n x593 y1c40 w2a0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,082<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c41 w2a1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Steven Salo<span class=\"_ _23f\"> </span></div></td><td class=\"c n x594 y1c41 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x595 y1c41 w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x596 y1c41 w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x597 y1c41 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x598 y1c41 w29d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">196<span class=\"_ _23f\"> </span></div></td><td class=\"c n x599 y1c41 w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x59a y1c41 w2a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">22</div></td><td class=\"c n x59b y1c41 w2a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">221<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c42 w2a4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4d\">Sameet V<span class=\"_ _0\"></span>ohra<span class=\"_ _23f\"> </span></div></td><td class=\"c n x59c y1c42 w2a5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">554<span class=\"_ _23f\"> </span></div></td><td class=\"c n x59d y1c42 w131 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">25<span class=\"_ _23f\"> </span></div></td><td class=\"c n x59e y1c42 w2a6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">71</div></td><td class=\"c n x59f y1c42 w2a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">650</div></td><td class=\"c n x5a0 y1c42 w2a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">309<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5a1 y1c42 w2a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5a2 y1c42 w2aa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">44</div></td><td class=\"c n x5a3 y1c42 w2ab h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">366<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w2ac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Hans Pauli<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5a4 y1b7a w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5a5 y1b7a w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5a6 y1b7a w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5a7 y1b7a w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5a8 y1b7a w2ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">130<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5a9 y1b7a w2ae h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5aa y1b7a w2ae h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4</div></td><td class=\"c n x5ab y1b7a w2af h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">138<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x5ac y1b7b w2b0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,420<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ad y1b7b w2b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc5 wsdd\">61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ae y1b7b w2b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">251</div></td><td class=\"c n x5af y1b7b w2b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _0\"></span>732</div></td><td class=\"c n x5b0 y1b7b w2b4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1, 551<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b1 y1b7b w2b5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">57<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b2 y1b7b w2b6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">199</div></td><td class=\"c n x5b3 y1b7b w2b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,807<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2b2\">The Group made contributions <span class=\"_ _4\"></span>to two (2025: <span class=\"_ _0\"></span>two<span class=\"_ _0\"></span>) Director\u2019<span class=\"_ _4\"></span>s personal pension plans, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2b3\">with<span class=\"_ gs97\"> </span>both Directors receiving cash in lieu o<span class=\"_ _0\"></span>f pension.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2b4\">The figures in <span class=\"_ _0\"></span>the above table are impacted b<span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>foreign ex<span class=\"_ _0\"></span>change noting that </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2b5\">the remuneration <span class=\"_ _0\"></span>for <span class=\"_ _4\"></span>Jelena Arsic <span class=\"_ _0\"></span>van Os and Sameet <span class=\"_ _4\"></span>V<span class=\"_ _0\"></span>ohra, are denominated </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2b6\">in<span class=\"_ gs97\"> </span>Pounds<span class=\"_ gs97\"> </span>Sterling. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2b7\">In the prior<span class=\"_ _0\"></span> year<span class=\"_ _2\"></span>, the compensation in the abov<span class=\"_ _4\"></span>e table f<span class=\"_ _0\"></span>or Sameet <span class=\"_ _4\"></span>V<span class=\"_ _0\"></span>ohra, Steven Salo and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2b8\">Hans Pauli repr<span class=\"_ _4\"></span>esents the period in <span class=\"_ _0\"></span>which they <span class=\"_ _0\"></span>were appointed as a Director and no<span class=\"_ _4\"></span>t a </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2b9\">full<span class=\"_ gs97\"> </span>year<span class=\"_ _2\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2ba\">Key<span class=\"_ _0\"></span> management personnel includes the Executive Dir<span class=\"_ _4\"></span>ectors. For <span class=\"_ _0\"></span>further details on all </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2bb\">Director\u2019<span class=\"_ _0\"></span>s remunerations, see the R<span class=\"_ _4\"></span>emuneration Report on page 7<span class=\"_ _0\"></span>4.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs2bd\">8. <span class=\"_ _17\"> </span>Oper<span class=\"_ _7\"></span>ating profit<span class=\"_ _4\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div><div class=\"gs2be\"><table class=\"s w283 ha0\" id=\"_4c536822-bb8c-4987-a614-1d41dde085c6\"><tr><td></td><td></td><td class=\"t m0 x287 hc y1c43 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1c43 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td></td><td class=\"t m0 x5b4 hc y1c44 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c44 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c hd y1c45 ff2 fs5 fc7 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _4\"></span> charging/(<span class=\"_ _2\"></span>crediting):<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c46 w2b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Staff costs (<span class=\"_ _0\"></span>note 6<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5b5 y1c46 w28d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">23<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>42<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b6 y1c46 w2b9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c47 w122 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation of<span class=\"_ _0\"></span> property, plan<span class=\"_ _4\"></span>t and equipment, and right of use asse<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5b7 y1c47 w123 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">8<span class=\"_ _7\"></span>,13<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b8 y1c47 w124 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">8<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c48 w1b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5b9 y1c48 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ba y1c48 w26a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be0 w11f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _4\"></span>tangible assets<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5bb y1be0 w120 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">695<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5bc y1be0 w2ba h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w2bb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5bd y1be1 w2bc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">155<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5be y1be1 w2bd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w2be h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change (<span class=\"_ _0\"></span>gain<span class=\"_ _4\"></span>)/losses<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5bf y1be2 w138 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c0 y1be2 w2bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">129<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w2c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _4\"></span>t (<span class=\"_ _0\"></span>excluding staff cos<span class=\"_ _4\"></span>ts<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5c1 y1be3 w2c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">45<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c2 y1be3 w2c2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>52<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1c49 ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to the Company\u2019s auditors <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the audit of <span class=\"_ _0\"></span>the Group\u2019<span class=\"_ _0\"></span>s annual </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b89 w2c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">financial statements<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5c3 y1b89 w2c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">27<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c4 y1b89 w2c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>95<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1c4a ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to the Company\u2019s auditors <span class=\"_ _4\"></span>for other<span class=\"_ _0\"></span> services:<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b85 w2c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2022<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c5 y1b85 w2c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">audit of<span class=\"_ _4\"></span> the Company\u2019<span class=\"_ _0\"></span>s subsidiaries pursuant to legislation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c6 y1b85 w2c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">85<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c7 y1b85 w10e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2022<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c5 y1b78 w2c9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">other<span class=\"_ _4\"></span> assurance services<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c8 y1b78 w2ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c9 y1b78 w2cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">53<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w2cc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to Component auditors for audit of<span class=\"_ _0\"></span> subsidiaries<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5ca y1b79 w2cd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">209<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cb y1b79 w2ce h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w2cf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to Component auditors for audit of<span class=\"_ _0\"></span> joint venture<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5cc y1b8c w2c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">111<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cd y1b8c w2d0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2d1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5ce y1b7b w2d2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">786<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ab y1b7b w2d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">787</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "8. <span class=\"_ _17\"> </span>Oper<span class=\"_ _7\"></span>ating profit<span class=\"_ _4\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span><table class=\"s w283 ha0\" id=\"_4c536822-bb8c-4987-a614-1d41dde085c6\"><tr><td></td><td></td><td class=\"t m0 x287 hc y1c43 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1c43 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td></td><td class=\"t m0 x5b4 hc y1c44 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c44 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c hd y1c45 ff2 fs5 fc7 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _4\"></span> charging/(<span class=\"_ _2\"></span>crediting):<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c46 w2b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Staff costs (<span class=\"_ _0\"></span>note 6<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5b5 y1c46 w28d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">23<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>42<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b6 y1c46 w2b9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c47 w122 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation of<span class=\"_ _0\"></span> property, plan<span class=\"_ _4\"></span>t and equipment, and right of use asse<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5b7 y1c47 w123 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">8<span class=\"_ _7\"></span>,13<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b8 y1c47 w124 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">8<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c48 w1b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5b9 y1c48 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ba y1c48 w26a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be0 w11f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _4\"></span>tangible assets<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5bb y1be0 w120 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">695<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5bc y1be0 w2ba h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w2bb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5bd y1be1 w2bc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">155<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5be y1be1 w2bd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w2be h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change (<span class=\"_ _0\"></span>gain<span class=\"_ _4\"></span>)/losses<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5bf y1be2 w138 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c0 y1be2 w2bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">129<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w2c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _4\"></span>t (<span class=\"_ _0\"></span>excluding staff cos<span class=\"_ _4\"></span>ts<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5c1 y1be3 w2c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">45<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c2 y1be3 w2c2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>52<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1c49 ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to the Company\u2019s auditors <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the audit of <span class=\"_ _0\"></span>the Group\u2019<span class=\"_ _0\"></span>s annual </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b89 w2c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">financial statements<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5c3 y1b89 w2c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">27<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c4 y1b89 w2c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>95<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1c4a ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to the Company\u2019s auditors <span class=\"_ _4\"></span>for other<span class=\"_ _0\"></span> services:<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b85 w2c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2022<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c5 y1b85 w2c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">audit of<span class=\"_ _4\"></span> the Company\u2019<span class=\"_ _0\"></span>s subsidiaries pursuant to legislation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c6 y1b85 w2c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">85<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c7 y1b85 w10e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2022<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c5 y1b78 w2c9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">other<span class=\"_ _4\"></span> assurance services<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c8 y1b78 w2ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c9 y1b78 w2cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">53<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w2cc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to Component auditors for audit of<span class=\"_ _0\"></span> subsidiaries<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5ca y1b79 w2cd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">209<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cb y1b79 w2ce h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w2cf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to Component auditors for audit of<span class=\"_ _0\"></span> joint venture<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5cc y1b8c w2c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">111<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cd y1b8c w2d0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2d1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5ce y1b7b w2d2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">786<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ab y1b7b w2d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">787</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "8. <span class=\"_ _17\"> </span>Oper<span class=\"_ _7\"></span>ating profit<span class=\"_ _4\"></span>/<span class=\"_ _2\"></span>(loss<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span><table class=\"s w283 ha0\" id=\"_4c536822-bb8c-4987-a614-1d41dde085c6\"><tr><td></td><td></td><td class=\"t m0 x287 hc y1c43 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1c43 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td></td><td class=\"t m0 x5b4 hc y1c44 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c44 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c hd y1c45 ff2 fs5 fc7 sc0 ls1 ws1\">This has been arrived at after<span class=\"_ _4\"></span> charging/(<span class=\"_ _2\"></span>crediting):<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c46 w2b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Staff costs (<span class=\"_ _0\"></span>note 6<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5b5 y1c46 w28d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">23<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>42<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b6 y1c46 w2b9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c47 w122 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation of<span class=\"_ _0\"></span> property, plan<span class=\"_ _4\"></span>t and equipment, and right of use asse<span class=\"_ _4\"></span>ts<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5b7 y1c47 w123 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">8<span class=\"_ _7\"></span>,13<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b8 y1c47 w124 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">8<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c48 w1b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5b9 y1c48 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ba y1c48 w26a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>32<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be0 w11f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation of in<span class=\"_ _4\"></span>tangible assets<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5bb y1be0 w120 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">695<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5bc y1be0 w2ba h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w2bb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Short term lease rentals<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5bd y1be1 w2bc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">155<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5be y1be1 w2bd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w2be h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change (<span class=\"_ _0\"></span>gain<span class=\"_ _4\"></span>)/losses<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5bf y1be2 w138 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c0 y1be2 w2bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">129<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w2c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Research &amp; developmen<span class=\"_ _4\"></span>t (<span class=\"_ _0\"></span>excluding staff cos<span class=\"_ _4\"></span>ts<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5c1 y1be3 w2c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">45<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c2 y1be3 w2c2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>52<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1c49 ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to the Company\u2019s auditors <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the audit of <span class=\"_ _0\"></span>the Group\u2019<span class=\"_ _0\"></span>s annual </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b89 w2c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">financial statements<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5c3 y1b89 w2c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">27<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c4 y1b89 w2c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>95<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1c4a ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to the Company\u2019s auditors <span class=\"_ _4\"></span>for other<span class=\"_ _0\"></span> services:<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b85 w2c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2022<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c5 y1b85 w2c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">audit of<span class=\"_ _4\"></span> the Company\u2019<span class=\"_ _0\"></span>s subsidiaries pursuant to legislation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c6 y1b85 w2c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">85<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c7 y1b85 w10e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2022<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c5 y1b78 w2c9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">other<span class=\"_ _4\"></span> assurance services<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c8 y1b78 w2ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5c9 y1b78 w2cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">53<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w2cc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to Component auditors for audit of<span class=\"_ _0\"></span> subsidiaries<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5ca y1b79 w2cd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">209<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cb y1b79 w2ce h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w2cf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fees payable <span class=\"_ _0\"></span>to Component auditors for audit of<span class=\"_ _0\"></span> joint venture<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5cc y1b8c w2c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">111<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cd y1b8c w2d0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2d1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal audit and audit related services:<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x5ce y1b7b w2d2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">786<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ab y1b7b w2d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">787</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs2c0\">9<span class=\"_ _2\"></span>. <span class=\"_ _22\"> </span>Finance income<span class=\"_ _23f\"> </span></div><div class=\"gs2ac\"><table class=\"s w2d4 ha1\" id=\"_2b01bbfc-5c57-49e4-b4ca-01b8fc90d3d0\"><tr><td></td><td class=\"t m0 x287 hc y1c4b ff3 fsa fc7 sc0 ls1 ws1\">2026  </td><td class=\"t m0 x288 hc y1c4b ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b7b w2d5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest receiv<span class=\"_ _4\"></span>able on bank and other deposits<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cf y1b7b w2d6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d0 y1b7b w2d7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs2c2\">10. Finance expense<span class=\"_ _23f\"> </span></div><div class=\"gs2c3\"><table class=\"s w2d8 ha2\" id=\"_4831edb6-ad63-4bc2-a1e9-5f832740b774\"><tr><td></td><td class=\"t m0 x2c6 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b83 w2d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on loans<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d1 y1b83 w2da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">5<span class=\"_ _7\"></span>,18<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d2 y1b83 w2db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w2dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d3 y1b74 w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d4 y1b74 w2de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">35<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w2df h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Other finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d5 y1b75 w2e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">618<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d6 y1b75 w2e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w2e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">T<span class=\"_ _2\"></span>otal finance <span class=\"_ _7\"></span>expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d7 y1b76 w2e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5,9<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d8 y1b76 w2e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _1\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w2e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value loss on r<span class=\"_ _4\"></span>evaluation of<span class=\"_ _0\"></span> embedded derivative<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d9 y1b85 w2e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5da y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5db y1b78 w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dc y1b78 w2e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _7\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1c4f ff3 fs5 fc7 sc0 ls5c ws71\">Exceptional item<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w2ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Revaluation<span class=\"_ _0\"></span>/recognition of<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>aluation Recovery Instrument \u2018VRI\u2019<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dd y1b8c w2eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(1,102)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5de y1b7b w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5df y1b7b w2ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>85<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "9<span class=\"_ _2\"></span>. <span class=\"_ _22\"> </span>Finance income<span class=\"_ _23f\"> </span><table class=\"s w2d4 ha1\" id=\"_2b01bbfc-5c57-49e4-b4ca-01b8fc90d3d0\"><tr><td></td><td class=\"t m0 x287 hc y1c4b ff3 fsa fc7 sc0 ls1 ws1\">2026  </td><td class=\"t m0 x288 hc y1c4b ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b7b w2d5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest receiv<span class=\"_ _4\"></span>able on bank and other deposits<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cf y1b7b w2d6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d0 y1b7b w2d7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table>10. Finance expense<span class=\"_ _23f\"> </span><table class=\"s w2d8 ha2\" id=\"_4831edb6-ad63-4bc2-a1e9-5f832740b774\"><tr><td></td><td class=\"t m0 x2c6 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b83 w2d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on loans<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d1 y1b83 w2da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">5<span class=\"_ _7\"></span>,18<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d2 y1b83 w2db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w2dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d3 y1b74 w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d4 y1b74 w2de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">35<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w2df h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Other finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d5 y1b75 w2e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">618<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d6 y1b75 w2e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w2e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">T<span class=\"_ _2\"></span>otal finance <span class=\"_ _7\"></span>expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d7 y1b76 w2e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5,9<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d8 y1b76 w2e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _1\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w2e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value loss on r<span class=\"_ _4\"></span>evaluation of<span class=\"_ _0\"></span> embedded derivative<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d9 y1b85 w2e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5da y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5db y1b78 w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dc y1b78 w2e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _7\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1c4f ff3 fs5 fc7 sc0 ls5c ws71\">Exceptional item<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w2ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Revaluation<span class=\"_ _0\"></span>/recognition of<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>aluation Recovery Instrument \u2018VRI\u2019<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dd y1b8c w2eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(1,102)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5de y1b7b w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5df y1b7b w2ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>85<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table><div class=\"gs296\"><table class=\"s w4a3 hba\" id=\"_d6800aed-f716-4c6f-81bf-8b3402650060\"><tr><td></td><td class=\"t m0 x2c6 hc y1d27 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d27 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d28 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d28 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb hd y1d29 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation charge of<span class=\"_ _0\"></span> right-of-use assets<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d2a w488 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Properties<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80a y1d2a w4a4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">507<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80b y1d2a w4a5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">628<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d2b w48b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Plant equipment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80c y1d2b w4a6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80d y1d2b w4a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">610<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x80e y1d2c w4a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,0<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80f y1d2c w4a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d2d w4aa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest expense (included in <span class=\"_ _4\"></span>finance cost<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x810 y1d2d w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1d2d w2f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>56<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1d2e w4ab h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Expense relating to short-term leases (included in cos<span class=\"_ _4\"></span>t of goods sold and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x811 y1d2e w4ac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">26<span class=\"_ _23f\"> </span></div></td><td class=\"c n x812 y1d2e w4ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7b w4ae h96\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Expense relating to leases o<span class=\"_ _4\"></span>f low-v<span class=\"_ _4\"></span>alue assets that are no<span class=\"_ _4\"></span>t shown above as<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">short-term leases (included in administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x813 y1b7b w4af h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">129<span class=\"_ _23f\"> </span></div></td><td class=\"c n x814 y1b7b w4b0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">47<span class=\"_ _23f\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "9<span class=\"_ _2\"></span>. <span class=\"_ _22\"> </span>Finance income<span class=\"_ _23f\"> </span><table class=\"s w2d4 ha1\" id=\"_2b01bbfc-5c57-49e4-b4ca-01b8fc90d3d0\"><tr><td></td><td class=\"t m0 x287 hc y1c4b ff3 fsa fc7 sc0 ls1 ws1\">2026  </td><td class=\"t m0 x288 hc y1c4b ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b7b w2d5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest receiv<span class=\"_ _4\"></span>able on bank and other deposits<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cf y1b7b w2d6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d0 y1b7b w2d7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "9<span class=\"_ _2\"></span>. <span class=\"_ _22\"> </span>Finance income<span class=\"_ _23f\"> </span><table class=\"s w2d4 ha1\" id=\"_2b01bbfc-5c57-49e4-b4ca-01b8fc90d3d0\"><tr><td></td><td class=\"t m0 x287 hc y1c4b ff3 fsa fc7 sc0 ls1 ws1\">2026  </td><td class=\"t m0 x288 hc y1c4b ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b7b w2d5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest receiv<span class=\"_ _4\"></span>able on bank and other deposits<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5cf y1b7b w2d6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d0 y1b7b w2d7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "10. Finance expense<span class=\"_ _23f\"> </span><table class=\"s w2d8 ha2\" id=\"_4831edb6-ad63-4bc2-a1e9-5f832740b774\"><tr><td></td><td class=\"t m0 x2c6 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b83 w2d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on loans<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d1 y1b83 w2da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">5<span class=\"_ _7\"></span>,18<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d2 y1b83 w2db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w2dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d3 y1b74 w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d4 y1b74 w2de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">35<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w2df h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Other finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d5 y1b75 w2e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">618<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d6 y1b75 w2e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w2e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">T<span class=\"_ _2\"></span>otal finance <span class=\"_ _7\"></span>expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d7 y1b76 w2e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5,9<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d8 y1b76 w2e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _1\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w2e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value loss on r<span class=\"_ _4\"></span>evaluation of<span class=\"_ _0\"></span> embedded derivative<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d9 y1b85 w2e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5da y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5db y1b78 w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dc y1b78 w2e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _7\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1c4f ff3 fs5 fc7 sc0 ls5c ws71\">Exceptional item<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w2ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Revaluation<span class=\"_ _0\"></span>/recognition of<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>aluation Recovery Instrument \u2018VRI\u2019<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dd y1b8c w2eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(1,102)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5de y1b7b w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5df y1b7b w2ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>85<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table>15. <span class=\"_ _23\"></span>Prope<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ty<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _7\"></span>uipment<span class=\"_ _23f\"> </span><table class=\"s w446 hb5\" id=\"_597c7445-fe74-43d6-bdc3-55f71067c8d7\"><tr><td></td><td class=\"t m0 x79d hc y1d05 ff3 fsa fc7 sc0 ls1 ws1\">Leased land </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x79e hc y1d06 ff3 fsa fc7 sc0 ls1 ws1\">and<span class=\"_ _23f\"> </span></td><td class=\"t m0 x79f hc y1d07 ff3 fsa fc7 sc0 ls1 ws1\">Plant and<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28a hc y1d08 ff3 fsa fc7 sc0 ls1 ws1\">Office<span class=\"_ _23f\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7a0 hc y1d09 ff3 fsa fc7 sc0 ls1 ws1\">buildings<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a1 hc y1d0a ff3 fsa fc7 sc0 ls1 ws1\">machinery<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a2 hc y1d0b ff3 fsa fc7 sc0 ls1 ws1\">equipment<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d0b ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x7a3 hc y1d0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d0d ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a4 hc y1d0e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a5 hc y1d0e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1d0f ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>r va<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>on<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d10 w447 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a6 y1d10 w448 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a7 y1d10 w449 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>,93<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a8 y1d10 w44a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>79<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a9 y1d10 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">229<span class=\"_ _0\"></span>,486<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d11 w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7aa y1d11 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ab y1d11 w44b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>325<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ac y1d11 w44c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>30<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ad y1d11 w44d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,75<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d12 w44e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ae y1d12 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7af y1d12 w44f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls114 ws134\">(<span class=\"_ _4\"></span>109<span class=\"_ _2\"></span>,254<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b0 y1d12 w33e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b1 y1d12 w450 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d13 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b2 y1d13 w451 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b3 y1d13 w452 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">99<span class=\"_ _0\"></span>,002<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b4 y1d13 w453 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,6<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b5 y1d13 w454 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">12<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d14 w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b6 y1d14 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1d14 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b8 y1d14 w455 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b9 y1d14 w456 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(42<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d15 w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7aa y1d15 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ba y1d15 w457 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4,1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bb y1d15 w458 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">6<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bc y1d15 w459 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>78<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d16 w44e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ae y1d16 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bd y1d16 w45a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(339)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7be y1d16 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bf y1d16 w45a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(339)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d17 w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c0 y1d17 w448 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c1 y1d17 w45b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">102,806<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c2 y1d17 w45c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>89<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c3 y1d17 wb9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">12<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1d18 w45d hb6\"><div class=\"t m0 x1e3 h7 y1c5c ff3 fs5 fc7 sc0 lsa ws10\">Accumulated depreciation<span class=\"_ _4\"></span> and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls8 ws8\">impairment<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b6d w447 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a6 y1b6d w45e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,06<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c4 y1b6d w45f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">131<span class=\"_ _7\"></span>,070<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c5 y1b6d w460 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,87<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c6 y1b6d w461 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>36<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6e w462 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Charge for<span class=\"_ _4\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c7 y1b6e w463 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">379<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c8 y1b6e w464 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>03<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c9 y1b6e w465 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">351<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ca y1b6e w466 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6f w467 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation on disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cb y1b6f w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cc y1b6f w373 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cd y1b6f w453 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ce y1b6f w468 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(<span class=\"_ _7\"></span>10<span class=\"_ _7\"></span>9<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>524)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b70 w103 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change hedge movement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cf y1b70 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d0 y1b70 w469 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d1 y1b70 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1b70 w46a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">337<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b71 w46b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _4\"></span>translation loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d2 y1b71 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d3 y1b71 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d4 y1b71 w46c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d5 y1b71 w46d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b82 w46e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d6 y1b82 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d7 y1b82 w46f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>246<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d8 y1b82 w470 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d9 y1b82 w471 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>4,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>93<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b73 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b2 y1b73 w472 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2,4<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7da y1b73 w473 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">42<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7db y1b73 w474 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7dc y1b73 w311 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>05<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w41d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b6 y1b74 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1b74 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b8 y1b74 w475 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(317<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7dd y1b74 w476 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>317<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w462 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Charge for<span class=\"_ _4\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7de y1b75 w477 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7df y1b75 w438 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>40<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e0 y1b75 w478 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">316<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e1 y1b75 w479 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">7<span class=\"_ _0\"></span>,093<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w46b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _4\"></span>translation loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d2 y1b76 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d3 y1b76 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e2 y1b76 w47a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(8)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e3 y1b76 w47a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(8)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w423 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c0 y1b85 w47b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>820<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e4 y1b85 w47c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">4<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e5 y1b85 w47d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e6 y1b85 w47e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>4,<span class=\"_ _7\"></span>822<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d19 ff3 fs5 fc7 sc0 ls5f ws74\">Net book<span class=\"_ _4\"></span> value<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b79 w423 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e7 y1b79 w47f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">15,156<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e8 y1b79 w114 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">53,729<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e9 y1b79 w480 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>,96<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ea y1b79 wa1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">7<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>49<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w419 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7eb y1b7a w481 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,5<span class=\"_ _7\"></span>28<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ec y1b7a w482 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>30<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ed y1b7a w135 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,7<span class=\"_ _7\"></span>35<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ee y1b7a w483 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">73<span class=\"_ _7\"></span>,59<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w443 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ef y1b7b w484 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">15<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>07<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f0 y1b7b w485 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">75<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f1 y1b7b w486 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,70<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f2 y1b7b w487 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>74<span class=\"_ _23f\"> </span></div></td></tr></table>Following <span class=\"_ _0\"></span>the Group upgrading their<span class=\"_ _4\"></span> computer softw<span class=\"_ _4\"></span>are in FY26, all softwar<span class=\"_ _4\"></span>e has been reclassified fr<span class=\"_ _4\"></span>om office equipment. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "10. Finance expense<span class=\"_ _23f\"> </span><table class=\"s w2d8 ha2\" id=\"_4831edb6-ad63-4bc2-a1e9-5f832740b774\"><tr><td></td><td class=\"t m0 x2c6 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b83 w2d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on loans<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d1 y1b83 w2da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">5<span class=\"_ _7\"></span>,18<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d2 y1b83 w2db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w2dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d3 y1b74 w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d4 y1b74 w2de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">35<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w2df h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Other finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d5 y1b75 w2e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">618<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d6 y1b75 w2e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w2e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">T<span class=\"_ _2\"></span>otal finance <span class=\"_ _7\"></span>expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d7 y1b76 w2e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5,9<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d8 y1b76 w2e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _1\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w2e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value loss on r<span class=\"_ _4\"></span>evaluation of<span class=\"_ _0\"></span> embedded derivative<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d9 y1b85 w2e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5da y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5db y1b78 w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dc y1b78 w2e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _7\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1c4f ff3 fs5 fc7 sc0 ls5c ws71\">Exceptional item<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w2ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Revaluation<span class=\"_ _0\"></span>/recognition of<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>aluation Recovery Instrument \u2018VRI\u2019<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dd y1b8c w2eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(1,102)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5de y1b7b w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5df y1b7b w2ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>85<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "10. Finance expense<span class=\"_ _23f\"> </span><table class=\"s w2d8 ha2\" id=\"_4831edb6-ad63-4bc2-a1e9-5f832740b774\"><tr><td></td><td class=\"t m0 x2c6 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b83 w2d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on loans<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d1 y1b83 w2da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">5<span class=\"_ _7\"></span>,18<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d2 y1b83 w2db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w2dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d3 y1b74 w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d4 y1b74 w2de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">35<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w2df h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Other finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d5 y1b75 w2e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">618<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d6 y1b75 w2e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w2e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">T<span class=\"_ _2\"></span>otal finance <span class=\"_ _7\"></span>expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d7 y1b76 w2e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5,9<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d8 y1b76 w2e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _1\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w2e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value loss on r<span class=\"_ _4\"></span>evaluation of<span class=\"_ _0\"></span> embedded derivative<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d9 y1b85 w2e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5da y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5db y1b78 w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dc y1b78 w2e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _7\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1c4f ff3 fs5 fc7 sc0 ls5c ws71\">Exceptional item<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w2ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Revaluation<span class=\"_ _0\"></span>/recognition of<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>aluation Recovery Instrument \u2018VRI\u2019<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dd y1b8c w2eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(1,102)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5de y1b7b w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5df y1b7b w2ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>85<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w4a3 hba\" id=\"_d6800aed-f716-4c6f-81bf-8b3402650060\"><tr><td></td><td class=\"t m0 x2c6 hc y1d27 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d27 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d28 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d28 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb hd y1d29 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation charge of<span class=\"_ _0\"></span> right-of-use assets<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d2a w488 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Properties<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80a y1d2a w4a4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">507<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80b y1d2a w4a5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">628<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d2b w48b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Plant equipment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80c y1d2b w4a6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80d y1d2b w4a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">610<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x80e y1d2c w4a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,0<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80f y1d2c w4a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d2d w4aa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest expense (included in <span class=\"_ _4\"></span>finance cost<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x810 y1d2d w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1d2d w2f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>56<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1d2e w4ab h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Expense relating to short-term leases (included in cos<span class=\"_ _4\"></span>t of goods sold and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x811 y1d2e w4ac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">26<span class=\"_ _23f\"> </span></div></td><td class=\"c n x812 y1d2e w4ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7b w4ae h96\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Expense relating to leases o<span class=\"_ _4\"></span>f low-v<span class=\"_ _4\"></span>alue assets that are no<span class=\"_ _4\"></span>t shown above as<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">short-term leases (included in administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x813 y1b7b w4af h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">129<span class=\"_ _23f\"> </span></div></td><td class=\"c n x814 y1b7b w4b0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">47<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "10. Finance expense<span class=\"_ _23f\"> </span><table class=\"s w2d8 ha2\" id=\"_4831edb6-ad63-4bc2-a1e9-5f832740b774\"><tr><td></td><td class=\"t m0 x2c6 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c4d ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c4e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b83 w2d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on loans<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d1 y1b83 w2da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">5<span class=\"_ _7\"></span>,18<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d2 y1b83 w2db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w2dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest on lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d3 y1b74 w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d4 y1b74 w2de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">35<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w2df h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Other finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d5 y1b75 w2e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">618<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d6 y1b75 w2e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w2e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">T<span class=\"_ _2\"></span>otal finance <span class=\"_ _7\"></span>expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d7 y1b76 w2e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5,9<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d8 y1b76 w2e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _1\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w2e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value loss on r<span class=\"_ _4\"></span>evaluation of<span class=\"_ _0\"></span> embedded derivative<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d9 y1b85 w2e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5da y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal underlying finance expenses<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5db y1b78 w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dc y1b78 w2e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _7\"></span>,96<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1c4f ff3 fs5 fc7 sc0 ls5c ws71\">Exceptional item<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w2ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Revaluation<span class=\"_ _0\"></span>/recognition of<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>aluation Recovery Instrument \u2018VRI\u2019<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5dd y1b8c w2eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(1,102)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal Finance expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5de y1b7b w2e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">6,509<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5df y1b7b w2ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>85<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs2c5\">11.  T<span class=\"_ _2\"></span>ax expense<span class=\"_ _23f\"> </span></div><div class=\"gs2c3\"><table class=\"s w2ee ha3\" id=\"_f5fbf6f8-0151-41cb-8bad-355db55f4629\"><tr><td></td><td class=\"t m0 x2c6 hc y1c50 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c50 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c51 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c51 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c x1f7 y1c54 w2ef ha4\"><div class=\"t m0 x1e3 h7 y1c52 ff3 fs5 fc7 sc0 lsbd ws1\">(a<span class=\"_ _0\"></span>)  <span class=\"_ _6\"></span>T<span class=\"_ _0\"></span>a<span class=\"_ _7\"></span>x r<span class=\"_ _7\"></span>ec<span class=\"_ _7\"></span>og<span class=\"_ _7\"></span>ni<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>ed i<span class=\"_ _7\"></span>n t<span class=\"_ _7\"></span>he s<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>em<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>nt of c<span class=\"_ _7\"></span>om<span class=\"_ _7\"></span>p<span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>en<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>ive<span class=\"_ _23f\"> </span></div><div class=\"t m0 x5e0 h7 y1c53 ff3 fs5 fc7 sc0 ls9 ws74\">income comprises:<span class=\"_ _23f\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x2cb h7 y1c55 ff3 fs5 fc7 sc0 lsa ws10\">Current tax<span class=\"_ _4\"></span> charge<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b89 w2f0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">UK Corporation tax on pr<span class=\"_ _4\"></span>ofit for<span class=\"_ _0\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f2 y1b89 w2f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1b89 w2f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>53<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x5e2 y1b76 w2f3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e3 y1b76 w2f4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8a w2f5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Overseas tax at r<span class=\"_ _4\"></span>ate of 15%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e4 y1b8a w2f6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e5 y1b8a w2f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Overseas tax at r<span class=\"_ _4\"></span>ate of 25.8%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e6 y1b78 w2f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,4<span class=\"_ _7\"></span>56<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e7 y1b78 w2fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>83<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1c56 ff3 fs5 fc7 sc0 ls8 ws8\">Deferred T<span class=\"_ _0\"></span>ax<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w2fb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Original and reversal o<span class=\"_ _4\"></span>f tempor<span class=\"_ _4\"></span>ary differ<span class=\"_ _0\"></span>ences<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e8 y1b8c w2fc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>96)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e9 y1b8c w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2fd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal tax (<span class=\"_ _0\"></span>credit)/<span class=\"_ _0\"></span>charge reported in <span class=\"_ _4\"></span>the statement of<span class=\"_ _0\"></span> comprehensive income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ea y1b7b w2fe h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5eb y1b7b w2ff h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">2,04<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"gs2c7\"><table class=\"s w300 ha5\" id=\"_364682e2-1f0e-4db1-bc52-6a0a41dc4694\"><tr><td></td><td class=\"t m0 x287 hc y1c57 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1c57 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c58 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c58 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1c59 ff3 fs5 fc7 sc0 ls1 ws1\">(b)  <span class=\"_ _29\"></span>Th<span class=\"_ _7\"></span>e st<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>nd<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>d r<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>e of c<span class=\"_ _7\"></span>or<span class=\"_ _7\"></span>po<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>n t<span class=\"_ _7\"></span>ax a<span class=\"_ _7\"></span>pp<span class=\"_ _7\"></span>li<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d to t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>e UK r<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>po<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>d </td><td></td><td></td></tr><tr><td class=\"c x5ec y1c5d w301 ha6\"><div class=\"t m0 x1e3 h7 y1c5a ff3 fs5 fc7 sc0 ls1 ws1\">pr<span class=\"_ _7\"></span>ofi<span class=\"_ _7\"></span>t i<span class=\"_ _7\"></span>s 25%<span class=\"_ _7\"></span>. Taxat<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>on f<span class=\"_ _7\"></span>or o<span class=\"_ _7\"></span>th<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>r ju<span class=\"_ _7\"></span>ri<span class=\"_ _7\"></span>sd<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>ct<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>on<span class=\"_ _7\"></span>s is c<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>lc<span class=\"_ _7\"></span>ul<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d at t<span class=\"_ _7\"></span>he<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c5b ff3 fs5 fc7 sc0 ls1 ws1\">ra<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>s p<span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>va<span class=\"_ _7\"></span>il<span class=\"_ _7\"></span>in<span class=\"_ _7\"></span>g in t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>e r<span class=\"_ _7\"></span>es<span class=\"_ _7\"></span>p<span class=\"_ _7\"></span>ec<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ive j<span class=\"_ _7\"></span>ur<span class=\"_ _7\"></span>is<span class=\"_ _7\"></span>d<span class=\"_ _7\"></span>ic<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>ns<span class=\"_ _7\"></span>. T<span class=\"_ _7\"></span>he t<span class=\"_ _7\"></span>ax c<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>g<span class=\"_ _7\"></span>e fo<span class=\"_ _7\"></span>r<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c5c ff3 fs5 fc7 sc0 ls1 ws1\">th<span class=\"_ _7\"></span>e p<span class=\"_ _7\"></span>er<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>d is h<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>gh<span class=\"_ _7\"></span>er t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>an t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>e st<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>nd<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>rd r<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>e of c<span class=\"_ _7\"></span>or<span class=\"_ _7\"></span>p<span class=\"_ _7\"></span>or<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>n t<span class=\"_ _7\"></span>ax i<span class=\"_ _7\"></span>n<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">th<span class=\"_ _7\"></span>e UK (<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>026<span class=\"_ _7\"></span>: 2<span class=\"_ _7\"></span>5%<span class=\"_ _7\"></span>, 20<span class=\"_ _7\"></span>25<span class=\"_ _7\"></span>: 2<span class=\"_ _7\"></span>5%) due t<span class=\"_ _7\"></span>o:<span class=\"_ _23f\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c5e w302 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws3f\">Loss before tax<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ed y1c5e w303 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(570)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ee y1c5e w304 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(20,806<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be0 w305 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Expected tax credit at 25% (2025: 25%)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ef y1be0 w306 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">(1<span class=\"_ _7\"></span>42)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f0 y1be0 w307 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(5,20<span class=\"_ _7\"></span>1)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c5f w308 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Expenses not deductible in determining taxable pr<span class=\"_ _4\"></span>ofit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f1 y1c5f w2d2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">4<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f2 y1c5f w309 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w30a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">ECL<span class=\"_ _4\"></span> impairment (<span class=\"_ _0\"></span>not deductible for <span class=\"_ _4\"></span>tax purposes<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f3 y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f4 y1be2 w30b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c60 w30c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Irrecover<span class=\"_ _4\"></span>able losses due to deconsolidation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f5 y1c60 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f6 y1c60 w30d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>03<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c61 w30e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya segment assets impairment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f7 y1c61 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f8 y1c61 w30f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">878<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be5 w310 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Income not taxable <span class=\"_ _4\"></span>from gain on investment disposal<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b9 y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f9 y1be5 w311 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>2,<span class=\"_ _7\"></span>595<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1c62 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>ax (income<span class=\"_ _0\"></span>)/losses for<span class=\"_ _4\"></span> which no deferr<span class=\"_ _4\"></span>ed income tax asset <span class=\"_ _4\"></span>was (<span class=\"_ _0\"></span>utilised)/<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b85 w312 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">recognised<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fa y1b85 w313 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>4<span class=\"_ _23\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fb y1b85 w314 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">(<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>97<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w315 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Corporate interest r<span class=\"_ _0\"></span>estriction<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1ba5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fd y1ba5 w316 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>81<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w317 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjustments in relation <span class=\"_ _4\"></span>to prior periods<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fe y1b79 w318 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">2,06<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ff y1b79 w319 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">6<span class=\"_ _1\"></span>41<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w31a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Effects of<span class=\"_ _0\"></span> overseas taxation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x600 y1b7a w31b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x601 y1b7a w31c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2fd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal tax (<span class=\"_ _0\"></span>credit)/<span class=\"_ _0\"></span>charge reported in <span class=\"_ _4\"></span>the statement of<span class=\"_ _0\"></span> comprehensive income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ea y1b7b w2fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x602 y1b7b w31d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">2,04<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2c8\">During the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, following <span class=\"_ _0\"></span>finalisation of the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s Advance Pricing <span class=\"_ _0\"></span>Agreement relating </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2c9\">to the periods FY17 <span class=\"_ _4\"></span>to FY25, it was agr<span class=\"_ _0\"></span>eed with the UK and Dutch <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>ax Authorities <span class=\"_ _4\"></span>that </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2ca\">\u20ac33.2m of<span class=\"_ _4\"></span> UK tax tr<span class=\"_ _0\"></span>ading losses, with a tax impact of<span class=\"_ _0\"></span> \u20ac8.5m, would be transf<span class=\"_ _0\"></span>erred from </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2cb\">the UK subsidiary<span class=\"_ _0\"></span>, Titan <span class=\"_ _0\"></span>Wood Limited to <span class=\"_ _0\"></span>the Netherlands subsidiary<span class=\"_ _0\"></span>, Titan W<span class=\"_ _0\"></span>ood B.<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>. As a </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2cc\">result of<span class=\"_ _0\"></span> this transf<span class=\"_ _4\"></span>er<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>Titan W<span class=\"_ _0\"></span>ood B.<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>. was able <span class=\"_ _4\"></span>to offset \u20ac6.<span class=\"_ _4\"></span>4m of its his<span class=\"_ _4\"></span>torically recor<span class=\"_ _0\"></span>ded </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2cd\">tax liability <span class=\"_ _4\"></span>from tr<span class=\"_ _0\"></span>ading profits and recognise the remainder<span class=\"_ _0\"></span> a deferred <span class=\"_ _4\"></span>tax asset of<span class=\"_ _4\"></span> \u20ac1.<span class=\"_ _0\"></span>9m </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2ce\">to be offset against <span class=\"_ _0\"></span>future tax payable on <span class=\"_ _4\"></span>taxable trading pr<span class=\"_ _4\"></span>ofits. <span class=\"_ _4\"></span>This is expected to be </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2cf\">utilised within <span class=\"_ _4\"></span>the next 12 months.<span class=\"_ _23f\"> </span></div>Defe<span class=\"_ _7\"></span>rr<span class=\"_ _7\"></span>ed t<span class=\"_ _7\"></span>ax<span class=\"_ _23f\"> </span><table class=\"s w31e ha7\" id=\"_f01d2ac1-739f-4aaa-aad3-42095e79e7fd\"><tr><td></td><td></td><td class=\"c n x603 y1c63 w31f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws78\">Deferred tax assets<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x604 y1c63 w320 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws78\">Deferred tax liabilities<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c64 w321 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac \u2018000<span class=\"_ _23f\"> </span></div></td><td class=\"c n x605 y1c64 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x606 y1c64 w322 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x607 y1c64 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x608 y1c64 w1f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcd w323 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4d\">At 1 April<span class=\"_ _23f\"> </span></div></td><td class=\"c n x609 y1bcd w324 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">411<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60a y1bcd w325 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>09<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60b y1bcd w326 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60c y1bcd w327 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(509)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c65 ff2 fs5 fc7 sc0 ls1 ws3f\">Credited<span class=\"_ _4\"></span>/(<span class=\"_ _0\"></span>charged) to the consolidated <span class=\"_ _7\"></span><span class=\"ws1\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b7a w328 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">income statement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60d y1b7a w329 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>815<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60e y1b7a w32a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(98)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60f y1b7a w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x610 y1b7a w32c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">98<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w32d h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">At 31 M<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>rc<span class=\"_ _7\"></span>h<span class=\"_ _23f\"> </span></div></td><td class=\"c n x611 y1b7b w32e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,2<span class=\"_ _7\"></span>26<span class=\"_ _23f\"> </span></div></td><td class=\"c n x612 y1b7b w324 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">411<span class=\"_ _23f\"> </span></div></td><td class=\"c n x613 y1b7b w32f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>30)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x614 y1b7b w330 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>Deferr<span class=\"_ _4\"></span>ed taxes at <span class=\"_ _0\"></span>the balance sheet date have been measured using <span class=\"_ _4\"></span>these enacted tax rates and re<span class=\"_ _4\"></span>flected in these financial s<span class=\"_ _4\"></span>tatements. See note 18.<span class=\"_ _23f\"> </span><div class=\"t m0 hf ff3 fsc fc0 sc0 ls89 wsa4 gs3ae\">18. <span class=\"_ _7\"></span>Defe<span class=\"_ _7\"></span>rred t<span class=\"_ _7\"></span>axation<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3af\">The Group has a recognised def<span class=\"_ _0\"></span>erred tax asset of<span class=\"_ _0\"></span> \u20ac2,226,000 (2025: \u20ac411,000<span class=\"_ _4\"></span>) offsetting </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b0\">a recognised def<span class=\"_ _4\"></span>erred tax liability<span class=\"_ _0\"></span> of \u20ac330<span class=\"_ _4\"></span>,000 (2025: \u20ac411,<span class=\"_ _0\"></span>000). Within <span class=\"_ _4\"></span>the \u20ac2,226,000<span class=\"_ _0\"></span>, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b1\">\u20ac1,896,000 r<span class=\"_ _4\"></span>elates to a def<span class=\"_ _4\"></span>erred tax asse<span class=\"_ _4\"></span>t in relation <span class=\"_ _4\"></span>to trading losses. See note 11. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b2\">The Group also has an unrecognised def<span class=\"_ _0\"></span>erred tax asset of<span class=\"_ _0\"></span> \u20ac26,7<span class=\"_ _4\"></span>49<span class=\"_ _2\"></span>,000 (2025: </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b3\">\u20ac37<span class=\"_ _2\"></span>,071,000<span class=\"_ _4\"></span>) which is largely<span class=\"_ _0\"></span> in respect of <span class=\"_ _0\"></span>trading losses of <span class=\"_ _4\"></span>the UK subsidiaries and has </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b4\">been calculated using the <span class=\"_ _0\"></span>tax rate which is expected to be applicable <span class=\"_ _0\"></span>when the tax losses </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b5\">are expected <span class=\"_ _4\"></span>to be utilised. The Gr<span class=\"_ _4\"></span>oup has gross tax losses o<span class=\"_ _4\"></span>f \u20ac106,<span class=\"_ _0\"></span>995,000 (2025: </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b6\">\u20ac148,284,<span class=\"_ _0\"></span>000). The def<span class=\"_ _0\"></span>erred tax asset has been recognised only<span class=\"_ _0\"></span> to the extent of<span class=\"_ _0\"></span> the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b7\">deferr<span class=\"_ _4\"></span>ed tax liability<span class=\"_ _0\"></span>, due to <span class=\"_ _4\"></span>the uncertainty o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the timing of<span class=\"_ _0\"></span> future expected pro<span class=\"_ _4\"></span>fits of <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b8\">related legal entities <span class=\"_ _0\"></span>which is dependent on the profits attributable <span class=\"_ _4\"></span>to licensing and future </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3b9\">manufacturing income.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "11.  T<span class=\"_ _2\"></span>ax expense<span class=\"_ _23f\"> </span><table class=\"s w2ee ha3\" id=\"_f5fbf6f8-0151-41cb-8bad-355db55f4629\"><tr><td></td><td class=\"t m0 x2c6 hc y1c50 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1c50 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1c51 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1c51 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c x1f7 y1c54 w2ef ha4\"><div class=\"t m0 x1e3 h7 y1c52 ff3 fs5 fc7 sc0 lsbd ws1\">(a<span class=\"_ _0\"></span>)  <span class=\"_ _6\"></span>T<span class=\"_ _0\"></span>a<span class=\"_ _7\"></span>x r<span class=\"_ _7\"></span>ec<span class=\"_ _7\"></span>og<span class=\"_ _7\"></span>ni<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>ed i<span class=\"_ _7\"></span>n t<span class=\"_ _7\"></span>he s<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>em<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>nt of c<span class=\"_ _7\"></span>om<span class=\"_ _7\"></span>p<span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>en<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>ive<span class=\"_ _23f\"> </span></div><div class=\"t m0 x5e0 h7 y1c53 ff3 fs5 fc7 sc0 ls9 ws74\">income comprises:<span class=\"_ _23f\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x2cb h7 y1c55 ff3 fs5 fc7 sc0 lsa ws10\">Current tax<span class=\"_ _4\"></span> charge<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b89 w2f0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">UK Corporation tax on pr<span class=\"_ _4\"></span>ofit for<span class=\"_ _0\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4f2 y1b89 w2f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1b89 w2f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>53<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x5e2 y1b76 w2f3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e3 y1b76 w2f4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8a w2f5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Overseas tax at r<span class=\"_ _4\"></span>ate of 15%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e4 y1b8a w2f6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e5 y1b8a w2f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w2f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Overseas tax at r<span class=\"_ _4\"></span>ate of 25.8%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e6 y1b78 w2f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,4<span class=\"_ _7\"></span>56<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e7 y1b78 w2fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>83<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1c56 ff3 fs5 fc7 sc0 ls8 ws8\">Deferred T<span class=\"_ _0\"></span>ax<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w2fb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Original and reversal o<span class=\"_ _4\"></span>f tempor<span class=\"_ _4\"></span>ary differ<span class=\"_ _0\"></span>ences<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e8 y1b8c w2fc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>96)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e9 y1b8c w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2fd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal tax (<span class=\"_ _0\"></span>credit)/<span class=\"_ _0\"></span>charge reported in <span class=\"_ _4\"></span>the statement of<span class=\"_ _0\"></span> comprehensive income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ea y1b7b w2fe h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5eb y1b7b w2ff h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">2,04<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w300 ha5\" id=\"_364682e2-1f0e-4db1-bc52-6a0a41dc4694\"><tr><td></td><td class=\"t m0 x287 hc y1c57 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1c57 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1c58 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1c58 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1c59 ff3 fs5 fc7 sc0 ls1 ws1\">(b)  <span class=\"_ _29\"></span>Th<span class=\"_ _7\"></span>e st<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>nd<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>d r<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>e of c<span class=\"_ _7\"></span>or<span class=\"_ _7\"></span>po<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>n t<span class=\"_ _7\"></span>ax a<span class=\"_ _7\"></span>pp<span class=\"_ _7\"></span>li<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d to t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>e UK r<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>po<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>d </td><td></td><td></td></tr><tr><td class=\"c x5ec y1c5d w301 ha6\"><div class=\"t m0 x1e3 h7 y1c5a ff3 fs5 fc7 sc0 ls1 ws1\">pr<span class=\"_ _7\"></span>ofi<span class=\"_ _7\"></span>t i<span class=\"_ _7\"></span>s 25%<span class=\"_ _7\"></span>. Taxat<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>on f<span class=\"_ _7\"></span>or o<span class=\"_ _7\"></span>th<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>r ju<span class=\"_ _7\"></span>ri<span class=\"_ _7\"></span>sd<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>ct<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>on<span class=\"_ _7\"></span>s is c<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>lc<span class=\"_ _7\"></span>ul<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>d at t<span class=\"_ _7\"></span>he<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c5b ff3 fs5 fc7 sc0 ls1 ws1\">ra<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>s p<span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>va<span class=\"_ _7\"></span>il<span class=\"_ _7\"></span>in<span class=\"_ _7\"></span>g in t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>e r<span class=\"_ _7\"></span>es<span class=\"_ _7\"></span>p<span class=\"_ _7\"></span>ec<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ive j<span class=\"_ _7\"></span>ur<span class=\"_ _7\"></span>is<span class=\"_ _7\"></span>d<span class=\"_ _7\"></span>ic<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>ns<span class=\"_ _7\"></span>. T<span class=\"_ _7\"></span>he t<span class=\"_ _7\"></span>ax c<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>g<span class=\"_ _7\"></span>e fo<span class=\"_ _7\"></span>r<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c5c ff3 fs5 fc7 sc0 ls1 ws1\">th<span class=\"_ _7\"></span>e p<span class=\"_ _7\"></span>er<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>d is h<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>gh<span class=\"_ _7\"></span>er t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>an t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>e st<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>nd<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>rd r<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>e of c<span class=\"_ _7\"></span>or<span class=\"_ _7\"></span>p<span class=\"_ _7\"></span>or<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>n t<span class=\"_ _7\"></span>ax i<span class=\"_ _7\"></span>n<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">th<span class=\"_ _7\"></span>e UK (<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>026<span class=\"_ _7\"></span>: 2<span class=\"_ _7\"></span>5%<span class=\"_ _7\"></span>, 20<span class=\"_ _7\"></span>25<span class=\"_ _7\"></span>: 2<span class=\"_ _7\"></span>5%) due t<span class=\"_ _7\"></span>o:<span class=\"_ _23f\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c5e w302 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws3f\">Loss before tax<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ed y1c5e w303 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(570)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ee y1c5e w304 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(20,806<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be0 w305 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Expected tax credit at 25% (2025: 25%)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ef y1be0 w306 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">(1<span class=\"_ _7\"></span>42)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f0 y1be0 w307 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(5,20<span class=\"_ _7\"></span>1)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c5f w308 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Expenses not deductible in determining taxable pr<span class=\"_ _4\"></span>ofit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f1 y1c5f w2d2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">4<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f2 y1c5f w309 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">69<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w30a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">ECL<span class=\"_ _4\"></span> impairment (<span class=\"_ _0\"></span>not deductible for <span class=\"_ _4\"></span>tax purposes<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f3 y1be2 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f4 y1be2 w30b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c60 w30c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Irrecover<span class=\"_ _4\"></span>able losses due to deconsolidation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f5 y1c60 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f6 y1c60 w30d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>03<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c61 w30e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>ricoya segment assets impairment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f7 y1c61 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f8 y1c61 w30f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">878<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be5 w310 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Income not taxable <span class=\"_ _4\"></span>from gain on investment disposal<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5b9 y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5f9 y1be5 w311 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>2,<span class=\"_ _7\"></span>595<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1c62 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>ax (income<span class=\"_ _0\"></span>)/losses for<span class=\"_ _4\"></span> which no deferr<span class=\"_ _4\"></span>ed income tax asset <span class=\"_ _4\"></span>was (<span class=\"_ _0\"></span>utilised)/<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b85 w312 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">recognised<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fa y1b85 w313 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>4<span class=\"_ _23\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fb y1b85 w314 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">(<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>97<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w315 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Corporate interest r<span class=\"_ _0\"></span>estriction<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1ba5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fd y1ba5 w316 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>81<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w317 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjustments in relation <span class=\"_ _4\"></span>to prior periods<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fe y1b79 w318 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">2,06<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ff y1b79 w319 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">6<span class=\"_ _1\"></span>41<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w31a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Effects of<span class=\"_ _0\"></span> overseas taxation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x600 y1b7a w31b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x601 y1b7a w31c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w2fd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal tax (<span class=\"_ _0\"></span>credit)/<span class=\"_ _0\"></span>charge reported in <span class=\"_ _4\"></span>the statement of<span class=\"_ _0\"></span> comprehensive income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5ea y1b7b w2fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x602 y1b7b w31d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">2,04<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table>During the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, following <span class=\"_ _0\"></span>finalisation of the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s Advance Pricing <span class=\"_ _0\"></span>Agreement relating to the periods FY17 <span class=\"_ _4\"></span>to FY25, it was agr<span class=\"_ _0\"></span>eed with the UK and Dutch <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>ax Authorities <span class=\"_ _4\"></span>that \u20ac33.2m of<span class=\"_ _4\"></span> UK tax tr<span class=\"_ _0\"></span>ading losses, with a tax impact of<span class=\"_ _0\"></span> \u20ac8.5m, would be transf<span class=\"_ _0\"></span>erred from the UK subsidiary<span class=\"_ _0\"></span>, Titan <span class=\"_ _0\"></span>Wood Limited to <span class=\"_ _0\"></span>the Netherlands subsidiary<span class=\"_ _0\"></span>, Titan W<span class=\"_ _0\"></span>ood B.<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>. As a result of<span class=\"_ _0\"></span> this transf<span class=\"_ _4\"></span>er<span class=\"_ _0\"></span>, <span class=\"_ _4\"></span>Titan W<span class=\"_ _0\"></span>ood B.<span class=\"_ _2\"></span>V<span class=\"_ _0\"></span>. was able <span class=\"_ _4\"></span>to offset \u20ac6.<span class=\"_ _4\"></span>4m of its his<span class=\"_ _4\"></span>torically recor<span class=\"_ _0\"></span>ded tax liability <span class=\"_ _4\"></span>from tr<span class=\"_ _0\"></span>ading profits and recognise the remainder<span class=\"_ _0\"></span> a deferred <span class=\"_ _4\"></span>tax asset of<span class=\"_ _4\"></span> \u20ac1.<span class=\"_ _0\"></span>9m to be offset against <span class=\"_ _0\"></span>future tax payable on <span class=\"_ _4\"></span>taxable trading pr<span class=\"_ _4\"></span>ofits. <span class=\"_ _4\"></span>This is expected to be utilised within <span class=\"_ _4\"></span>the next 12 months.<span class=\"_ _23f\"> </span><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs2d1\">Defe<span class=\"_ _7\"></span>rr<span class=\"_ _7\"></span>ed t<span class=\"_ _7\"></span>ax<span class=\"_ _23f\"> </span></div><div class=\"gs2d2\"><table class=\"s w31e ha7\" id=\"_f01d2ac1-739f-4aaa-aad3-42095e79e7fd\"><tr><td></td><td></td><td class=\"c n x603 y1c63 w31f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws78\">Deferred tax assets<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x604 y1c63 w320 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws78\">Deferred tax liabilities<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c64 w321 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac \u2018000<span class=\"_ _23f\"> </span></div></td><td class=\"c n x605 y1c64 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x606 y1c64 w322 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x607 y1c64 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x608 y1c64 w1f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcd w323 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4d\">At 1 April<span class=\"_ _23f\"> </span></div></td><td class=\"c n x609 y1bcd w324 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">411<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60a y1bcd w325 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>09<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60b y1bcd w326 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60c y1bcd w327 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(509)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c65 ff2 fs5 fc7 sc0 ls1 ws3f\">Credited<span class=\"_ _4\"></span>/(<span class=\"_ _0\"></span>charged) to the consolidated <span class=\"_ _7\"></span><span class=\"ws1\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b7a w328 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">income statement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60d y1b7a w329 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>815<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60e y1b7a w32a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(98)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x60f y1b7a w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x610 y1b7a w32c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">98<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w32d h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">At 31 M<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>rc<span class=\"_ _7\"></span>h<span class=\"_ _23f\"> </span></div></td><td class=\"c n x611 y1b7b w32e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,2<span class=\"_ _7\"></span>26<span class=\"_ _23f\"> </span></div></td><td class=\"c n x612 y1b7b w324 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">411<span class=\"_ _23f\"> </span></div></td><td class=\"c n x613 y1b7b w32f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>30)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x614 y1b7b w330 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2d3\">Deferr<span class=\"_ _4\"></span>ed taxes at <span class=\"_ _0\"></span>the balance sheet date have been measured using <span class=\"_ _4\"></span>these enacted tax </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gsea\">rates and re<span class=\"_ _4\"></span>flected in these financial s<span class=\"_ _4\"></span>tatements. See note 18.<span class=\"_ _23f\"> </span></div>18. <span class=\"_ _7\"></span>Defe<span class=\"_ _7\"></span>rred t<span class=\"_ _7\"></span>axation<span class=\"_ _23f\"> </span>The Group has a recognised def<span class=\"_ _0\"></span>erred tax asset of<span class=\"_ _0\"></span> \u20ac2,226,000 (2025: \u20ac411,000<span class=\"_ _4\"></span>) offsetting a recognised def<span class=\"_ _4\"></span>erred tax liability<span class=\"_ _0\"></span> of \u20ac330<span class=\"_ _4\"></span>,000 (2025: \u20ac411,<span class=\"_ _0\"></span>000). Within <span class=\"_ _4\"></span>the \u20ac2,226,000<span class=\"_ _0\"></span>, \u20ac1,896,000 r<span class=\"_ _4\"></span>elates to a def<span class=\"_ _4\"></span>erred tax asse<span class=\"_ _4\"></span>t in relation <span class=\"_ _4\"></span>to trading losses. See note 11. The Group also has an unrecognised def<span class=\"_ _0\"></span>erred tax asset of<span class=\"_ _0\"></span> \u20ac26,7<span class=\"_ _4\"></span>49<span class=\"_ _2\"></span>,000 (2025: \u20ac37<span class=\"_ _2\"></span>,071,000<span class=\"_ _4\"></span>) which is largely<span class=\"_ _0\"></span> in respect of <span class=\"_ _0\"></span>trading losses of <span class=\"_ _4\"></span>the UK subsidiaries and has been calculated using the <span class=\"_ _0\"></span>tax rate which is expected to be applicable <span class=\"_ _0\"></span>when the tax losses are expected <span class=\"_ _4\"></span>to be utilised. The Gr<span class=\"_ _4\"></span>oup has gross tax losses o<span class=\"_ _4\"></span>f \u20ac106,<span class=\"_ _0\"></span>995,000 (2025: \u20ac148,284,<span class=\"_ _0\"></span>000). The def<span class=\"_ _0\"></span>erred tax asset has been recognised only<span class=\"_ _0\"></span> to the extent of<span class=\"_ _0\"></span> the deferr<span class=\"_ _4\"></span>ed tax liability<span class=\"_ _0\"></span>, due to <span class=\"_ _4\"></span>the uncertainty o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the timing of<span class=\"_ _0\"></span> future expected pro<span class=\"_ _4\"></span>fits of <span class=\"_ _0\"></span>the related legal entities <span class=\"_ _0\"></span>which is dependent on the profits attributable <span class=\"_ _4\"></span>to licensing and future manufacturing income.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs2d5\">12. <span class=\"_ _23\"></span>B<span class=\"_ _7\"></span>asic and dilute<span class=\"_ _7\"></span>d earning<span class=\"_ _7\"></span>s per Or<span class=\"_ _7\"></span>dinar<span class=\"_ _7\"></span>y shar<span class=\"_ _7\"></span>e<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2d6\">The calculation of<span class=\"_ _4\"></span> earnings/(loss<span class=\"_ _2\"></span>) per Ordinary<span class=\"_ _4\"></span> share is based on loss after<span class=\"_ _4\"></span> tax and <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2d7\">weighted aver<span class=\"_ _0\"></span>age number of Or<span class=\"_ _4\"></span>dinary shar<span class=\"_ _4\"></span>es in issue during the <span class=\"_ _4\"></span>year<span class=\"_ _2\"></span>. </div><div class=\"gs2d8\"><table class=\"s w331 ha8\" id=\"_80b3ab18-5437-498b-a025-80e842dc46de\"><tr><td></td><td class=\"t m0 x500 hc y1c66 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x615 hc y1c66 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x502 hc y1c66 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1c66 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x616 hc y1c67 ff3 fsa fc7 sc0 ls1 ws1\">Underlying<span class=\"_ _23f\"> </span></td><td class=\"t m0 x615 hc y1c67 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td><td class=\"t m0 x617 hc y1c67 ff3 fsa fc7 sc0 ls1 ws1\">Underlying<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1c67 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb hd y1c68 ff2 fs5 fc7 sc0 ls1 ws1\">Basic earnings per share<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2cb hd y1c69 ff2 fs5 fc7 sc0 ls1 ws1\">Weighted a<span class=\"_ _4\"></span>verage number o<span class=\"_ _4\"></span>f Ordinary<span class=\"_ _0\"></span> shares  </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c6a w332 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">in issue (\u2018000)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x618 y1c6a w333 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">242,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>04</div></td><td class=\"c n x619 y1c6a w334 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">242<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>04</div></td><td class=\"c n x61a y1c6a w335 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24<span class=\"_ _7\"></span>0,0<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>6</div></td><td class=\"c n x61b y1c6a w336 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">240,<span class=\"_ _7\"></span>08<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c6b ff2 fs5 fc7 sc0 ls1 ws3f\">Profit/(loss<span class=\"_ _2\"></span>) <span class=\"_ _7\"></span>for<span class=\"_ _4\"></span> the year attributable to owners <span class=\"ws1\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c6c w337 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">of <span class=\"_ _0\"></span>Accsys T<span class=\"_ _2\"></span>echnologies PL<span class=\"_ _0\"></span>C (\u20ac\u2019000)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x61c y1c6c w338 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x61d y1c6c w10b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">6<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>76</div></td><td class=\"c n x61e y1c6c w72 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">(11,<span class=\"_ _0\"></span>922)</div></td><td class=\"c n x61f y1c6c w339 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(22<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>85<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c6d w33a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Basic earnings/(loss<span class=\"_ _0\"></span>) per shar<span class=\"_ _4\"></span>e (<span class=\"_ _0\"></span>cents<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x620 y1c6d w33b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc1 wsd9\">2<span class=\"_ _7\"></span>.14<span class=\"_ _23f\"> </span></div></td><td class=\"c n x621 y1c6d w33c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">2<span class=\"_ _7\"></span>.<span class=\"_ _1\"></span>67<span class=\"_ _23f\"> </span></div></td><td class=\"c n x622 y1c6d w33d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">(4.<span class=\"_ _0\"></span>97<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x623 y1c6d w33e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>9.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c6e ff2 fs5 fc7 sc0 ls1 ws1\">Diluted earnings per share<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2cb hd y1c6f ff2 fs5 fc7 sc0 ls1 ws1\">Weighted a<span class=\"_ _4\"></span>verage number o<span class=\"_ _4\"></span>f Ordinary<span class=\"_ _0\"></span> shares  </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c70 w332 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">in issue (\u2018000)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x618 y1c70 w333 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">242,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>04</div></td><td class=\"c n x619 y1c70 w334 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">242<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>04<span class=\"_ _23f\"> </span></div></td><td class=\"c n x624 y1c70 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x625 y1c70 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c71 ff2 fs5 fc7 sc0 ls1 ws1\">Number of<span class=\"_ _0\"></span> equity options attributable to BGF<span class=\"_ _4\"></span>  </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c72 w33f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(<span class=\"_ _0\"></span>see note 27)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x626 y1c72 w9a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">8,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>49<span class=\"_ _23f\"> </span></div></td><td class=\"c n x627 y1c72 w340 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">8<span class=\"_ _7\"></span>,4<span class=\"_ _1\"></span>49<span class=\"_ _23f\"> </span></div></td><td class=\"c n x628 y1c72 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c x62a y1c72 w341 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013</div><div class=\"t m0 x629 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c73 w342 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws72\">Number of<span class=\"_ _0\"></span> L<span class=\"_ _0\"></span>TIP options expected <span class=\"_ _0\"></span>to vest (<span class=\"_ _0\"></span>see note 13)</div></td><td class=\"c n x62b y1c73 w343 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5a ws6f\">2,7<span class=\"_ _7\"></span>27<span class=\"_ _23f\"> </span></div></td><td class=\"c n x62c y1c73 w344 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5a ws6f\">2,727<span class=\"_ _23f\"> </span></div></td><td class=\"c n x62d y1c73 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c x62f y1c73 w345 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013</div><div class=\"t m0 x62e h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c74 ff2 fs5 fc7 sc0 ls1 ws1\">Number of<span class=\"_ _0\"></span> equity options attributable to conv<span class=\"_ _4\"></span>ertible </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c75 w346 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">loan note issued (<span class=\"_ _0\"></span>see note 26)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x630 y1c75 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x631 y1c75 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x632 y1c75 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x633 y1c75 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c76 ff2 fs5 fc7 sc0 ls1 ws1\">Weighted a<span class=\"_ _4\"></span>verage number o<span class=\"_ _4\"></span>f Ordinary<span class=\"_ _0\"></span> shares  </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c77 w347 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">in issue and potential Ordinary<span class=\"_ _4\"></span> shares (\u2018000)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x634 y1c77 w348 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">253,480</div></td><td class=\"c n x635 y1c77 w349 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">253,480<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3b6 y1c77 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x636 y1c77 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c78 ff2 fs5 fc7 sc0 ls1 ws1\">Profit f<span class=\"_ _0\"></span>or the year<span class=\"_ _0\"></span> attributable to owners of <span class=\"_ _0\"></span>Accsys </td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b7a w34a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>echnologies PLC (\u20ac\u2019000)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x637 y1b7a w34b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">5<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x638 y1b7a w34c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">6<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>476<span class=\"_ _23f\"> </span></div></td><td class=\"c n x639 y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3b7 y1b7a w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w34d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Diluted earnings/(loss<span class=\"_ _0\"></span>) per shar<span class=\"_ _4\"></span>e (<span class=\"_ _0\"></span>cents<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x63a y1b7b w34e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x63b y1b7b w34f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x63c y1b7b w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c x63e y1b7b w350 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013</div><div class=\"t m0 x63d h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">*<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fsd fc7 sc0 ls1 ws1 gs2d9\">* <span class=\"_ _18\"> </span> <span class=\"_ _6\"></span>Fo<span class=\"_ _7\"></span>r F<span class=\"_ _7\"></span>Y2<span class=\"_ _7\"></span>5 di<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>d l<span class=\"_ _7\"></span>os<span class=\"_ _7\"></span>s pe<span class=\"_ _7\"></span>r sh<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>re i<span class=\"_ _7\"></span>s no<span class=\"_ _7\"></span>t di<span class=\"_ _7\"></span>sc<span class=\"_ _7\"></span>lo<span class=\"_ _7\"></span>se<span class=\"_ _7\"></span>d fo<span class=\"_ _7\"></span>r T<span class=\"_ _4\"></span>ot<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>l di<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>d lo<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>s pe<span class=\"_ _7\"></span>r sh<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>. IA<span class=\"_ _7\"></span>S 3<span class=\"_ _7\"></span>3 \u2018E<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>ni<span class=\"_ _7\"></span>ng p<span class=\"_ _7\"></span>er s<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>e\u2019 d<span class=\"_ _7\"></span>efi<span class=\"_ _7\"></span>ne<span class=\"_ _7\"></span>s Di<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>ti<span class=\"_ _7\"></span>ve </div><div class=\"t m0 h11 ff2 fsd fc7 sc0 ls1 ws1 gs2da\">sh<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>e o<span class=\"_ _7\"></span>pti<span class=\"_ _7\"></span>on<span class=\"_ _7\"></span>s a<span class=\"_ _7\"></span>s sh<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>e op<span class=\"_ _7\"></span>ti<span class=\"_ _7\"></span>on<span class=\"_ _7\"></span>s wh<span class=\"_ _7\"></span>ic<span class=\"_ _7\"></span>h wo<span class=\"_ _7\"></span>ul<span class=\"_ _7\"></span>d d<span class=\"_ _7\"></span>ec<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ea<span class=\"_ _7\"></span>se p<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ofit p<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>r sh<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>e o<span class=\"_ _7\"></span>r in<span class=\"_ _7\"></span>cr<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>as<span class=\"_ _7\"></span>e lo<span class=\"_ _7\"></span>ss p<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>r sh<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>. Equ<span class=\"_ _7\"></span>it<span class=\"_ _7\"></span>y o<span class=\"_ _7\"></span>pt<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>ns t<span class=\"_ _7\"></span>o BG<span class=\"_ _7\"></span>F </div><div class=\"t m0 h11 ff2 fsd fc7 sc0 ls1 ws1 gs2db\">ar<span class=\"_ _7\"></span>e di<span class=\"_ _7\"></span>sc<span class=\"_ _7\"></span>lo<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>ed i<span class=\"_ _7\"></span>n no<span class=\"_ _7\"></span>te 2<span class=\"_ _7\"></span>7 an<span class=\"_ _7\"></span>d co<span class=\"_ _7\"></span>nve<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ib<span class=\"_ _7\"></span>le l<span class=\"_ _7\"></span>oa<span class=\"_ _7\"></span>n no<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>es i<span class=\"_ _7\"></span>n not<span class=\"_ _7\"></span>e 26<span class=\"_ _7\"></span>, w<span class=\"_ _7\"></span>hi<span class=\"_ _7\"></span>ch i<span class=\"_ _7\"></span>f ex<span class=\"_ _7\"></span>er<span class=\"_ _7\"></span>ci<span class=\"_ _7\"></span>se<span class=\"_ _7\"></span>d<span class=\"_ _7\"></span>, wo<span class=\"_ _7\"></span>ul<span class=\"_ _7\"></span>d de<span class=\"_ _7\"></span>cr<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>as<span class=\"_ _7\"></span>e T<span class=\"_ _4\"></span>ot<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>l lo<span class=\"_ _7\"></span>ss p<span class=\"_ _7\"></span>er s<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>e.  </div><div class=\"t m0 h11 ff2 fsd fc7 sc0 ls1 ws1 gs2dc\">As a r<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>su<span class=\"_ _7\"></span>lt<span class=\"_ _7\"></span>, t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>es<span class=\"_ _7\"></span>e ar<span class=\"_ _7\"></span>e a<span class=\"_ _7\"></span>nti<span class=\"_ _7\"></span>-d<span class=\"_ _7\"></span>ilu<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>ive a<span class=\"_ _7\"></span>nd t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>er<span class=\"_ _7\"></span>ef<span class=\"_ _7\"></span>or<span class=\"_ _7\"></span>e s<span class=\"_ _7\"></span>ho<span class=\"_ _7\"></span>wn a<span class=\"_ _7\"></span>s ni<span class=\"_ _7\"></span>l.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs2de\">13. <span class=\"_ _1\"></span>Shar<span class=\"_ _7\"></span>e based p<span class=\"_ _7\"></span>ayments<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2df\">The Group operates a number<span class=\"_ _0\"></span> of share schemes <span class=\"_ _0\"></span>which give rise to a share-based paymen<span class=\"_ _4\"></span>t </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2e0\">charge. <span class=\"_ _0\"></span>The Group operates a Long-<span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>erm Incentive Plan (\u2018L<span class=\"_ _2\"></span>TIP\u2019) in order<span class=\"_ _0\"></span> to rewar<span class=\"_ _4\"></span>d certain </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2e1\">members of<span class=\"_ _4\"></span> staff including <span class=\"_ _0\"></span>the Senior Leadership team and <span class=\"_ _0\"></span>the Executive Directors. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs2e2\">Opt<span class=\"_ _7\"></span>ions \u2013 t<span class=\"_ _7\"></span>ot<span class=\"_ _7\"></span>al<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2e3\">The follo<span class=\"_ _4\"></span>wing figures <span class=\"_ _0\"></span>take into account options awarded under<span class=\"_ _0\"></span> the L<span class=\"_ _2\"></span>TIP<span class=\"_ _2\"></span>, together<span class=\"_ _0\"></span> with </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2e4\">share options awar<span class=\"_ _0\"></span>ded in previous years under<span class=\"_ _0\"></span> the 2008 Share Option schemes.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2e5\">Outstanding options granted ar<span class=\"_ _0\"></span>e as follows:<span class=\"_ _23f\"> </span></div><div class=\"gs2e6\"><table class=\"s w351 ha9\" id=\"_6052d2ef-b168-41dd-9218-847256ab7d76\"><tr><td></td><td></td><td class=\"t m0 x63f hc y1c79 ff3 fsa fc7 sc0 ls1 ws1\">Number of<span class=\"_ _4\"></span> outstanding  </td><td></td><td class=\"t m0 x640 hc y1c79 ff3 fsa fc7 sc0 ls1 ws1\">Weighted a<span class=\"_ _4\"></span>verage remaining </td></tr><tr><td></td><td></td><td class=\"t m0 x641 hc y1c7a ff3 fsa fc7 sc0 ls1 ws1\">options at 31 March<span class=\"_ _23f\"> </span></td><td></td><td class=\"t m0 x642 hc y1c7a ff3 fsa fc7 sc0 ls1 ws1\">contractual life, in <span class=\"_ _4\"></span>years<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1c7b w352 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Date of gr<span class=\"_ _4\"></span>ant<span class=\"_ _23f\"> </span></div></td><td class=\"c n x643 y1c7b w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x644 y1c7b w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x645 y1c7b w353 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x646 y1c7b w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bb3 w354 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">24 June 2016 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x647 y1bb3 w355 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">93,188<span class=\"_ _23f\"> </span></div></td><td class=\"c n x648 y1bb3 w356 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">93,188<span class=\"_ _23f\"> </span></div></td><td class=\"c n x649 y1bb3 w357 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0.3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x64a y1bb3 w358 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">1.3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b83 w359 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20 June 2017 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x64b y1b83 w35a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">72,<span class=\"_ _4\"></span>999<span class=\"_ _23f\"> </span></div></td><td class=\"c n x64c y1b83 w35b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">72,999<span class=\"_ _23f\"> </span></div></td><td class=\"c n x64d y1b83 w35c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1.<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x64e y1b83 w35d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb1 wsa6\">2.3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w35e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18 June 2018 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x64f y1b74 w35f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,15<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x650 y1b74 w360 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x651 y1b74 w361 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>.<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x652 y1b74 w362 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">3.<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b89 w363 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">23 June 2021 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x653 y1b89 w364 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">42<span class=\"_ _7\"></span>,9<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x654 y1b89 w365 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">42<span class=\"_ _7\"></span>,9<span class=\"_ _1\"></span>14<span class=\"_ _23f\"> </span></div></td><td class=\"c n x655 y1b89 w366 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5.<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x656 y1b89 w367 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb1 wsa6\">6.3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b76 w368 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12 July<span class=\"_ _0\"></span> 2022 (L<span class=\"_ _0\"></span>TIP)</div><div class=\"t m0 x657 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x658 y1b76 w369 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">56,868</div></td><td class=\"c n x659 y1b76 w36a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">180,530<span class=\"_ _23f\"> </span></div></td><td class=\"c n x65a y1b76 w36b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6.<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x65b y1b76 w36c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsae wsca\">7.<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w36d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">28 July<span class=\"_ _0\"></span> 2023 (L<span class=\"_ _0\"></span>TIP)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x65c y1b85 w36e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">701,<span class=\"_ _7\"></span>827<span class=\"_ _23f\"> </span></div></td><td class=\"c n x65d y1b85 w36f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">7<span class=\"_ _1\"></span>76<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x65e y1b85 w370 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsae wsca\">7.<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x65f y1b85 w371 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">8.3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w372 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18 July<span class=\"_ _0\"></span> 2024 (L<span class=\"_ _0\"></span>TIP)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x660 y1b78 w373 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>5,<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>16</div></td><td class=\"c n x661 y1b78 w374 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>5,<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>16<span class=\"_ _23f\"> </span></div></td><td class=\"c n x662 y1b78 w375 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _7\"></span>.<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x663 y1b78 w376 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">9.<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w377 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">27 November<span class=\"_ _4\"></span> 2024 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x664 y1b79 w378 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">40<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>516<span class=\"_ _23f\"> </span></div></td><td class=\"c n x665 y1b79 w378 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">40<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>516<span class=\"_ _23f\"> </span></div></td><td class=\"c n x666 y1b79 w379 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8.3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x667 y1b79 w37a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">9.<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w37b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">27 June 2025 (L<span class=\"_ _2\"></span>TIP)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1b8c w37c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">3,05<span class=\"_ _7\"></span>5,073<span class=\"_ _23f\"> </span></div></td><td class=\"c n x668 y1b8c w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x669 y1b8c w37a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">9.<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x2c0 y1b8c w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td class=\"c n x66a y1b7b w37e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">5,735,255</div></td><td class=\"c n x66b y1b7b w37f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">2<span class=\"_ _7\"></span>,878,<span class=\"_ _7\"></span>20<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x66c y1b7b w380 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8.<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x66d y1b7b w371 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">8.3<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h11 ff2 fsd fc7 sc0 ls1 ws1 gs2e7\">1  <span class=\"_ _1f\"> </span> <span class=\"_ _29\"></span>70<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,82<span class=\"_ _7\"></span>7 ni<span class=\"_ _7\"></span>l co<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>t opt<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>on<span class=\"_ _7\"></span>s ar<span class=\"_ _7\"></span>e ou<span class=\"_ _7\"></span>t<span class=\"_ _7\"></span>st<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>nd<span class=\"_ _7\"></span>in<span class=\"_ _7\"></span>g in t<span class=\"_ _7\"></span>h<span class=\"_ _7\"></span>e 202<span class=\"_ _7\"></span>3 L<span class=\"_ _0\"></span>T<span class=\"_ _7\"></span>IP a<span class=\"_ _7\"></span>wa<span class=\"_ _7\"></span>rd a<span class=\"_ _7\"></span>t 31 M<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>c<span class=\"_ _7\"></span>h 202<span class=\"_ _7\"></span>6 an<span class=\"_ _7\"></span>d 70,1<span class=\"_ _7\"></span>83 o<span class=\"_ _7\"></span>pt<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>ns a<span class=\"_ _7\"></span>re e<span class=\"_ _7\"></span>s<span class=\"_ _7\"></span>ti<span class=\"_ _7\"></span>ma<span class=\"_ _7\"></span>te<span class=\"_ _7\"></span>d t<span class=\"_ _7\"></span>o ve<span class=\"_ _7\"></span>st </div><div class=\"t m0 h11 ff2 fsd fc7 sc0 ls1 ws1 gs2e8\">on t<span class=\"_ _7\"></span>he v<span class=\"_ _7\"></span>es<span class=\"_ _7\"></span>ti<span class=\"_ _7\"></span>ng d<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>e i<span class=\"_ _7\"></span>n th<span class=\"_ _7\"></span>e 202<span class=\"_ _7\"></span>6 ca<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>n<span class=\"_ _7\"></span>da<span class=\"_ _7\"></span>r ye<span class=\"_ _7\"></span>ar.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2e9\">Movements in <span class=\"_ _0\"></span>the weighted aver<span class=\"_ _4\"></span>age values ar<span class=\"_ _0\"></span>e as follows:<span class=\"_ _23f\"> </span></div><div class=\"gs2ea\"><table class=\"s w381 haa\" id=\"_235e7b72-084e-4515-be43-b1c3aa77c3db\"><tr><td></td><td class=\"t m0 x43b hc y1c7c ff3 fsa fc7 sc0 ls1 ws1\">Weighted </td><td></td></tr><tr><td></td><td class=\"t m0 x66e hc y1c7d ff3 fsa fc7 sc0 ls1 ws1\">average </td><td></td></tr><tr><td></td><td class=\"c n x66f y1c7e w382 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">exercise price</div></td><td class=\"c n x670 y1c7e w383 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Number<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6c w384 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Outstanding at 1 <span class=\"_ _4\"></span>April 2023<span class=\"_ _23f\"> </span></div></td><td class=\"c n x671 y1b6c w385 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">\u20ac0.00</div></td><td class=\"c n x672 y1b6c w386 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">2,5<span class=\"_ _7\"></span>7<span class=\"_ _0\"></span>4,403<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6d w387 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Granted during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x673 y1b6d w388 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _7\"></span>00</div></td><td class=\"c n x674 y1b6d w389 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf2 wsb\">1,438,216<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bac w38a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Forfeited during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x675 y1bac w38b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0</div></td><td class=\"c n x676 y1bac w38c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(1<span class=\"_ _7\"></span>,134,8<span class=\"_ _7\"></span>98)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6f w38d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Exercised during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x677 y1b6f w388 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _7\"></span>00</div></td><td class=\"c n x678 y1b6f w38e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">(<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>9)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b70 w38f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expired during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x675 y1b70 w38b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x679 y1b70 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b71 w390 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Outstanding at 31 March 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x675 y1b71 w38b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0</div></td><td class=\"c n x67a y1b71 w391 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">2,309<span class=\"_ _0\"></span>,6<span class=\"_ _4\"></span>12<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b82 w387 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Granted during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x675 y1b82 w38b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0</div></td><td class=\"c n x67b y1b82 w392 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>76<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b83 w38a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Forfeited during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x675 y1b83 w38b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0</div></td><td class=\"c n x67c y1b83 w393 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w38d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Exercised during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x677 y1b74 w388 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _7\"></span>00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x67d y1b74 w394 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(80,81<span class=\"_ _0\"></span>6)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w38f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expired during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x675 y1b75 w38b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x679 y1b75 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w395 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Outstanding at 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x67e y1b76 w396 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.0<span class=\"_ _7\"></span>0</div></td><td class=\"c n x67f y1b76 w397 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">2,935,403<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w387 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Granted during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x680 y1b85 w398 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">\u20ac0.00</div></td><td class=\"c n x681 y1b85 w399 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">3<span class=\"_ _7\"></span>,055<span class=\"_ _7\"></span>,073<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w38a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Forfeited during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x682 y1b78 w39a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">\u20ac0.0<span class=\"_ _7\"></span>0</div></td><td class=\"c n x683 y1b78 w39b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(12<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w38d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Exercised during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x677 y1b79 w385 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">\u20ac0.00</div></td><td class=\"c n x684 y1b79 w39c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(131<span class=\"_ _7\"></span>,5<span class=\"_ _7\"></span>57<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w38f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expired during the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x675 y1b8c w385 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">\u20ac0.00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x685 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w39d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Outstanding at 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x671 y1b7b w385 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">\u20ac0.00</div></td><td class=\"c n x686 y1b7b w37e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">5,735,255<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2eb\">The exercise price o<span class=\"_ _4\"></span>f op<span class=\"_ _4\"></span>tions outstanding at the end of<span class=\"_ _0\"></span> the y<span class=\"_ _4\"></span>ear <span class=\"_ _4\"></span>was \u20acnil (<span class=\"_ _4\"></span>for L<span class=\"_ _2\"></span>TIP<span class=\"_ _0\"></span> options<span class=\"_ _0\"></span>) </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2ec\">(2025: \u20acnil) and their<span class=\"_ _0\"></span> weighted average con<span class=\"_ _4\"></span>tractual life <span class=\"_ _0\"></span>was 8.3 years (2025: 8.3 <span class=\"_ _4\"></span>years<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2ed\">Of <span class=\"_ _0\"></span>the total number of<span class=\"_ _0\"></span> options outstanding at the end of<span class=\"_ _0\"></span> the year<span class=\"_ _0\"></span> 311,122 (2025: 254<span class=\"_ _0\"></span>,255) </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2ee\">had v<span class=\"_ _4\"></span>ested and wer<span class=\"_ _0\"></span>e exercisable at the end of<span class=\"_ _0\"></span> the y<span class=\"_ _4\"></span>ear<span class=\"_ _0\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2ef\">The Group recognised a <span class=\"_ _0\"></span>total share-based payment charge o<span class=\"_ _4\"></span>f \u20ac720<span class=\"_ _0\"></span>,000 in the <span class=\"_ _4\"></span>year  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2f0\">(2025: \u20ac1,7<span class=\"_ _0\"></span>47<span class=\"_ _0\"></span>,000<span class=\"_ _0\"></span>). </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs2f2\">Long T<span class=\"_ _0\"></span>erm In<span class=\"_ _7\"></span>cent<span class=\"_ _7\"></span>ive Plan (\u2018<span class=\"_ _7\"></span>L<span class=\"_ _2\"></span>TIP<span class=\"_ _7\"></span>\u2019<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls37 ws1 gs2f3\">In 2013, the Group es<span class=\"_ _4\"></span>tablished a Long-<span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>erm Incentive Plan, <span class=\"_ _0\"></span>the participants of which<span class=\"_ gs97\"> </span>ar<span class=\"_ _4\"></span>e<span class=\"_ gs97\"> </span>key<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls37 ws1 gs2f4\">members of<span class=\"_ _4\"></span> the Senior<span class=\"_ _4\"></span> Management T<span class=\"_ _2\"></span>eam, including Ex<span class=\"_ _4\"></span>ecutive Directors. <span class=\"_ _0\"></span>The establishment </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2f5\">of<span class=\"_ _4\"></span> the L<span class=\"_ _2\"></span>TIP<span class=\"_ _4\"></span> was appr<span class=\"_ _0\"></span>oved by <span class=\"_ _0\"></span>the shareholders at the <span class=\"_ _0\"></span>AGM in September 2013. </div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs2f6\">2016 L<span class=\"_ _2\"></span>TIP<span class=\"_ _0\"></span> Award per<span class=\"_ _7\"></span>formance conditions and 2<span class=\"_ _4\"></span>019 outcome<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2f7\">The L<span class=\"_ _2\"></span>TIP in 2016 aw<span class=\"_ _4\"></span>arded 1,070<span class=\"_ _0\"></span>,255 nil cost options and 494,<span class=\"_ _0\"></span>433 vested in the <span class=\"_ _0\"></span>financial year </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2f8\">ended 31 March 2020<span class=\"_ _4\"></span>. 93,<span class=\"_ _0\"></span>188 nil cost options remain as at 31 March 2026 after<span class=\"_ _0\"></span> allowing for </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2f9\">forfeitur<span class=\"_ _0\"></span>es and options exercised in the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs2fa\">2017 L<span class=\"_ _2\"></span>TIP<span class=\"_ _0\"></span> Award per<span class=\"_ _7\"></span>formance conditions and 2<span class=\"_ _4\"></span>020 outcome<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2fb\">The L<span class=\"_ _2\"></span>TIP in 2017 aw<span class=\"_ _4\"></span>arded 1,087<span class=\"_ _2\"></span>,842 nil cost options and 326,<span class=\"_ _0\"></span>999 vested in <span class=\"_ _0\"></span>the financial year<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2fc\">ended 31 March 2021. 72,<span class=\"_ _0\"></span>999 nil cost options remain as at 31 March 2026 a<span class=\"_ _4\"></span>fter allowing <span class=\"_ _0\"></span>for </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2fd\">forfeitur<span class=\"_ _0\"></span>es and options exercised in the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs2fe\">2018 L<span class=\"_ _2\"></span>TIP<span class=\"_ _4\"></span> Award performance conditions and 20<span class=\"_ _4\"></span>21 outcome<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs2ff\">The L<span class=\"_ _2\"></span>TIP in 2018 aw<span class=\"_ _4\"></span>arded 1,<span class=\"_ _0\"></span>170,<span class=\"_ _0\"></span>160 nil cost options and 185,840 v<span class=\"_ _4\"></span>ested in the <span class=\"_ _4\"></span>financial year<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs300\">ended 31 March 2022. 45,<span class=\"_ _0\"></span>154 nil cost options remain as at 31 Mar<span class=\"_ _4\"></span>ch 2026 after allowing <span class=\"_ _0\"></span>for </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs301\">forfeitur<span class=\"_ _0\"></span>es and options exercised in the <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs302\">2021 L<span class=\"_ _2\"></span>TIP<span class=\"_ _4\"></span> Award performance conditions and 20<span class=\"_ _4\"></span>24 outcome<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs303\">The L<span class=\"_ _2\"></span>TIP in 2021 aw<span class=\"_ _4\"></span>arded 918,659 nil cost options and 42,<span class=\"_ _0\"></span>914 v<span class=\"_ _4\"></span>ested in the financial <span class=\"_ _0\"></span>year </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs304\">ended 31 March 2024<span class=\"_ _4\"></span>. 42,<span class=\"_ _0\"></span>914 nil cost options remain as at 31 March 2026 after<span class=\"_ _0\"></span> allowing  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs305\">for<span class=\"_ _4\"></span> forf<span class=\"_ _0\"></span>eitures and options exercised in <span class=\"_ _4\"></span>the y<span class=\"_ _4\"></span>ear<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs307\">Awards made in Ju<span class=\"_ _4\"></span>ly 2022<span class=\"_ _4\"></span> and L<span class=\"_ _2\"></span>TIP<span class=\"_ _4\"></span> Award perform<span class=\"_ _7\"></span>ance conditions </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs308\">During 2024, a <span class=\"_ _0\"></span>total of 620<span class=\"_ _4\"></span>,698 L<span class=\"_ _2\"></span>TIP awar<span class=\"_ _0\"></span>ds were granted <span class=\"_ _0\"></span>to members of the Senior<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs309\">Leadership team including <span class=\"_ _0\"></span>the Executive Directors:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs30a\">The performance <span class=\"_ _4\"></span>targets f<span class=\"_ _0\"></span>or these awards ar<span class=\"_ _0\"></span>e as follows: </div><div class=\"gs30b\"><table class=\"s w39e hab\" id=\"_331066e3-9bd7-40bb-896f-2ff70adb8d97\"><tr><td></td><td></td><td class=\"t m0 x687 hc y1c7f ff3 fsa fc7 sc0 ls1 ws1\">Weighting  </td><td></td><td></td></tr><tr><td class=\"t m0 x2cb hc y1c80 ff3 fsa fc7 sc0 ls1 ws1\">Metric<span class=\"_ _23f\"> </span></td><td></td><td class=\"c n x688 y1c81 w39f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">(% of aw<span class=\"_ _4\"></span>ard)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x689 y1c81 w3a0 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Threshold<span class=\"_ _23f\"> </span></div></td><td class=\"c n x68a y1c81 w3a1 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Maximum<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c82 w3a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _0\"></span>esting (% of maximum<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x68b y1c82 w3a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">25%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x68c y1c82 w2ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">100%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c83 ff2 fs5 fc7 sc0 ls1 ws4d\">Cumulative Sales Volume <span class=\"ws1\"> </span></td><td></td><td class=\"c n x68d y1c84 w3a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">25%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x68e y1c84 w3a4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">206,000<span class=\"_ _23f\"> </span></div></td><td class=\"c n x68f y1c84 w3a5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">232,<span class=\"_ _0\"></span>000<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c85 ff2 fs5 fc7 sc0 ls1 ws1\">(FY23 to FY25) (<span class=\"_ _0\"></span>m</td><td class=\"c x691 y1c86 w3a6 h85\"><div class=\"t m0 x1e3 h42 y1b64 ff2 fs2f fc7 sc0 ls1 ws1\">3</div><div class=\"t m0 x690 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">)<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1c87 w3a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Average Gr<span class=\"_ _4\"></span>oss contribution (%)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x692 y1c87 w3a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">25%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x693 y1c87 w3a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">49<span class=\"_ _4\"></span>.60%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x694 y1c87 w3aa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">55%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1c88 w3ab h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Share performance compar<span class=\"_ _4\"></span>ed to<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">AIM Index<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x695 y1c89 w1f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">40%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x696 y1c89 w3ac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Median<span class=\"_ _23f\"> </span></div></td><td class=\"c n x697 y1c89 w3ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Upper quartile<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1c8a ff2 fs5 fc7 sc0 ls1 ws1\">ESG \u2013 improvemen<span class=\"_ _4\"></span>t in reporting </td><td></td><td class=\"c n x698 y1c8b w3ae h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10%</div></td><td class=\"c n x699 y1c8b w3af h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15% improvement in</div></td><td class=\"t m0 x69a hd y1c8a ff2 fs5 fc7 sc0 ls1 ws1\">20% improvemen<span class=\"_ _4\"></span>t in  </td></tr><tr><td class=\"t m0 x2cb hd y1c8c ff2 fs5 fc7 sc0 ls1 ws1\">ratings<span class=\"_ _23f\"> </span></td><td></td><td></td><td class=\"t m0 x69b hd y1c8c ff2 fs5 fc7 sc0 ls1 ws1\">S&amp;P ESG scor<span class=\"_ _4\"></span>e over <span class=\"_ _0\"></span>the </td><td class=\"t m0 x66e hd y1c8c ff2 fs5 fc7 sc0 ls1 ws1\">S&amp;P ESG scor<span class=\"_ _4\"></span>e over <span class=\"_ _0\"></span>the </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x69c hd y1c8d ff2 fs5 fc7 sc0 ls1 ws1\">three-year<span class=\"_ _4\"></span> period<span class=\"_ _23f\"> </span></td><td class=\"t m0 x69d hd y1c8d ff2 fs5 fc7 sc0 ls1 ws1\">three-year<span class=\"_ _4\"></span> period<span class=\"_ _23f\"> </span></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs30c\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">V<span class=\"_ _0\"></span>esting is on a straight-line basis between points in <span class=\"_ _4\"></span>the schedule. </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs30d\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Appropriate adjustments may<span class=\"_ _0\"></span> be made to ensure f<span class=\"_ _4\"></span>air and consistent perf<span class=\"_ _0\"></span>ormance </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs30e\">measurement ov<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>the performance period in line <span class=\"_ _4\"></span>with the business plan and intended </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs30f\">stretch o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the targe<span class=\"_ _4\"></span>ts at the point of<span class=\"_ _0\"></span> award.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs310\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Gross contribution defined as Re<span class=\"_ _4\"></span>venue from sale o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>Accoya<span class=\"_ _4\"></span>/T<span class=\"_ _2\"></span>ricoya less Net acetyls </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws3e gs311\">and<span class=\"_ gs97\"> </span>raw w<span class=\"_ _0\"></span>ood <span class=\"_ _7\"></span>cost.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs312\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Sales V<span class=\"_ _0\"></span>olume is defined as combined sales <span class=\"_ _4\"></span>volume (in cubic metres, or<span class=\"_ _0\"></span> equivalent<span class=\"_ _4\"></span>) </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 wsd0 gs313\">of<span class=\"_ gs97\"> </span>Accoya and T<span class=\"_ _2\"></span>ricoya. </div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs314\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Share performance is compar<span class=\"_ _4\"></span>ed to <span class=\"_ _0\"></span>AIM Index performance excluding Financial services </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs315\">and natural resour<span class=\"_ _4\"></span>ce stocks.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h9 ff5 fs7 fc6 sc0 lsd9 wseb gs317\">Awards made in Ju<span class=\"_ _4\"></span>ly 2022<span class=\"_ _4\"></span> and L<span class=\"_ _2\"></span>TIP<span class=\"_ _4\"></span> Award perform<span class=\"_ _7\"></span>ance conditions<span class=\"ff2 ls1 ws1\"> </span></div><div class=\"t m0 h9 ff2 fs7 fc6 sc0 lsc5 wsdd gs318\">cont<span class=\"_ _7\"></span>inu<span class=\"_ _7\"></span>ed<span class=\"_ _23f\"> </span></div><div class=\"gs319\"><table class=\"s w3b0 hac\" id=\"_e93d839f-a121-4bd6-a193-3ddbd55472f9\"><tr><td></td><td class=\"t m0 x4d1 hc y1c8e ff3 fsa fc7 sc0 ls1 wsb\">Element A <span class=\"ws1\"> </span></td><td class=\"t m0 x69e hc y1c8f ff3 fsa fc7 sc0 ls1 ws1\">Element B  </td><td class=\"t m0 x69f hc y1c90 ff3 fsa fc7 sc0 ls1 ws1\">Element C  </td><td class=\"t m0 x6a0 hc y1c91 ff3 fsa fc7 sc0 ls1 ws1\">Element D </td></tr><tr><td></td><td class=\"t m0 x6a1 hc y1c92 ff3 fsa fc7 sc0 ls1 ws12b\">(Sales volume </td><td class=\"t m0 x6a2 hc y1c93 ff3 fsa fc7 sc0 ls1 ws1\">(Gross </td><td class=\"t m0 x6a3 hc y1c94 ff3 fsa fc7 sc0 ls1 ws1\">(Share price </td><td class=\"t m0 x6a4 hc y1c95 ff3 fsa fc7 sc0 ls1 ws1\"> (ESG Reporting </td></tr><tr><td class=\"t m0 x28c hc y1c96 ff3 fsa fc7 sc0 ls1 ws1\">Element<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6a5 hc y1c97 ff3 fsa fc7 sc0 ls1 ws1\">growth<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6a6 hc y1c98 ff3 fsa fc7 sc0 ls1 ws1\">Contribution %)<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6a7 hc y1c99 ff3 fsa fc7 sc0 ls1 ws1\">growth<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6a8 hc y1c9a ff3 fsa fc7 sc0 ls1 ws1\">Metrics<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1c9b w3b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Grant date<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6a9 y1c9b w3b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">12 Jul 22<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6aa y1c9b w3b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">12 Jul 22<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ab y1c9b w3b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">12 Jul 22<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ac y1c9b w3b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">12 Jul <span class=\"_ _7\"></span>22<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c9c w3b4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share price at grant date (\u20ac)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ad y1c9c w3b5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1.21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ae y1c9c w3b5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1.21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6af y1c9c w3b6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1.21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b0 y1c9c w3b6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1.21<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c9d w3b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Exercise price (\u20ac)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b1 y1c9d w28c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b2 y1c9d w28c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b3 y1c9d w28c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b4 y1c9d w3b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.00<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c9e w3b9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Expected life (years<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b5 y1c9e w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b6 y1c9e w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c7 y1c9e w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b7 y1c9e w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c9f w3ba h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Contractual life (y<span class=\"_ _4\"></span>ears<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b8 y1c9f w3bb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6b9 y1c9f w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ba y1c9f w3bb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td><td class=\"c n x56e y1c9f w3bb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1ca0 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _0\"></span>esting conditions  </td><td class=\"c n x6bb y1ca1 w3bc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Sales volume<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6bc y1ca1 w3bd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Gross<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6bd y1ca1 w3be h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share price</div></td><td class=\"c n x6be y1ca1 w3bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">ESG reporting<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1ca2 ff2 fs5 fc7 sc0 ls1 ws1\">(Details set out above<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></td><td></td><td class=\"t m0 x6bf hd y1ca2 ff2 fs5 fc7 sc0 ls1 ws1\">Contribution %<span class=\"_ _23f\"> </span></td><td></td><td class=\"t m0 x6c0 hd y1ca2 ff2 fs5 fc7 sc0 ls1 ws1\">metrics<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1ca3 w3c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Risk free rate<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6c1 y1ca3 w385 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0.<span class=\"_ _4\"></span>45%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6c2 y1ca3 w3c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0.<span class=\"_ _0\"></span>45%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6c3 y1ca3 w3c2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0.45%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6c4 y1ca3 w3c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0.45%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ca4 w3c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expected volatility<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6c5 y1ca4 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6c6 y1ca4 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6c7 y1ca4 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6c8 y1ca4 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ca5 w3c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expected dividend yield<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6c9 y1ca5 w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ca y1ca5 w3c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6cb y1ca5 w3c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6cc y1ca5 w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w3c9 h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">Fai<span class=\"_ _7\"></span>r va<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>e of o<span class=\"_ _7\"></span>pt<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>n<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6cd y1b7b w3ca h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 1.21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ce y1b7b w3ca h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 1.21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6cf y1b7b w3cb h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 0.90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6d0 y1b7b w3ca h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 1.21<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs31a\">All of<span class=\"_ _4\"></span> the abov<span class=\"_ _4\"></span>e awards, made in summer<span class=\"_ _4\"></span> 2022, are subject to a <span class=\"_ _0\"></span>three-year perf<span class=\"_ _4\"></span>ormance </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs31b\">period (i.e. <span class=\"_ _4\"></span>year end 31 Mar<span class=\"_ _0\"></span>ch 2026) and a further<span class=\"_ _0\"></span> two-year holding period. In addition, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs31c\">awards ar<span class=\"_ _4\"></span>e also subject to malus<span class=\"_ _0\"></span>/<span class=\"_ _4\"></span>clawback provisions.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs31d\">The v<span class=\"_ _4\"></span>olatility used <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the share op<span class=\"_ _4\"></span>tion grants above deriv<span class=\"_ _0\"></span>e from historic v<span class=\"_ _4\"></span>olatility </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs31e\">experienced by<span class=\"_ _0\"></span> the Group during the period <span class=\"_ _4\"></span>from listing. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs31f\">Awards made in Ju<span class=\"_ _4\"></span>ly 2023<span class=\"_ _4\"></span> and L<span class=\"_ _2\"></span>TIP<span class=\"_ _4\"></span> Award perform<span class=\"_ _7\"></span>ance conditions </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs320\">During the <span class=\"_ _4\"></span>financial year<span class=\"_ _0\"></span> ended 31 March 2024, a to<span class=\"_ _4\"></span>tal of<span class=\"_ _4\"></span> 1,438,216 L<span class=\"_ _2\"></span>TIP<span class=\"_ _4\"></span> awards <span class=\"_ _0\"></span>were made </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs321\">to members of<span class=\"_ _4\"></span> the Senior<span class=\"_ _4\"></span> Leadership team including <span class=\"_ _0\"></span>the Executive Directors:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs322\">The performance <span class=\"_ _4\"></span>targets f<span class=\"_ _0\"></span>or 1,306,659 of <span class=\"_ _0\"></span>these awards are as f<span class=\"_ _4\"></span>ollows: </div><div class=\"gs323\"><table class=\"s w3cc had\" id=\"_5dc68d83-8793-4ef3-9727-53745fa09f36\"><tr><td></td><td class=\"t m0 x6d1 hc y1ca6 ff3 fsa fc7 sc0 ls1 ws1\">Weighting  </td><td></td><td></td></tr><tr><td class=\"t m0 x28c hc y1ca7 ff3 fsa fc7 sc0 ls1 ws1\">Metric<span class=\"_ _23f\"> </span></td><td class=\"c n x6d2 y1ca8 w39f hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">(% of aw<span class=\"_ _4\"></span>ard)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6d3 y1ca8 w3cd hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Threshold<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6d4 y1ca8 w3a1 hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Maximum<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ca9 w3a2 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _0\"></span>esting (% of maximum<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x68b y1ca9 w3a3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">25%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x68c y1ca9 w2ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">100%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1caa ff2 fs5 fc7 sc0 ls1 ws1\">Cumulative Sales Rev<span class=\"_ _4\"></span>enue  </td><td class=\"c n x6d5 y1cab w3ce h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">45%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6d6 y1cab w3cf h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac500m<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6d7 y1cab w3d0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac600m<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1cac ff2 fs5 fc7 sc0 ls1 ws1\">(FY24 to FY26<span class=\"_ _0\"></span>) (\u20ac)<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1cad w3d1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Underlying EBITDA<span class=\"_ _0\"></span> per share (\u20ac)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6d8 y1cad w3ce h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">45%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6d9 y1cad w3d2 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls126 ws145\">0.1<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6da y1cad w3d3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0.20<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1cae ff2 fs5 fc7 sc0 ls1 ws1\">ESG \u2013 improvemen<span class=\"_ _4\"></span>t in reporting </td><td class=\"c n x6db y1c8b w3ae h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6dc y1c8b w3d4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6% improvement in<span class=\"_ _23f\"> </span></div></td><td class=\"t m0 x4d5 hd y1cae ff2 fs5 fc7 sc0 ls1 ws1\">9% improvemen<span class=\"_ _4\"></span>t in  </td></tr><tr><td class=\"t m0 x28c hd y1caf ff2 fs5 fc7 sc0 ls1 ws1\">ratings<span class=\"_ _23f\"> </span></td><td></td><td class=\"t m0 x6dd hd y1caf ff2 fs5 fc7 sc0 ls1 ws1\">S&amp;P ESG scor<span class=\"_ _4\"></span>e over <span class=\"_ _0\"></span>the </td><td class=\"t m0 x6de hd y1caf ff2 fs5 fc7 sc0 ls1 ws1\">S&amp;P ESG scor<span class=\"_ _4\"></span>e over <span class=\"_ _0\"></span>the </td></tr><tr><td></td><td></td><td class=\"t m0 x6df hd y1cb0 ff2 fs5 fc7 sc0 ls1 ws1\">three-year<span class=\"_ _4\"></span> period<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6e0 hd y1cb0 ff2 fs5 fc7 sc0 ls1 ws1\">three-year<span class=\"_ _4\"></span> period<span class=\"_ _23f\"> </span></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs325\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">V<span class=\"_ _0\"></span>esting is on a straight-line basis between points in <span class=\"_ _4\"></span>the schedule. </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs326\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Appropriate adjustments may<span class=\"_ _0\"></span> be made to ensure f<span class=\"_ _4\"></span>air and consistent perf<span class=\"_ _0\"></span>ormance </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs327\">measurement ov<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>the performance period in line <span class=\"_ _4\"></span>with the business plan and intended </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs328\">stretch o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the targe<span class=\"_ _4\"></span>ts at the point of<span class=\"_ _0\"></span> award.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs329\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Sales Revenue ex<span class=\"_ _4\"></span>cludes revenue <span class=\"_ _0\"></span>from Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span> LLC<span class=\"_ _4\"></span>. </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs32a\">The remaining 131,557 of<span class=\"_ _0\"></span> these awards related <span class=\"_ _0\"></span>to a buy-out award granted <span class=\"_ _4\"></span>to Jelena <span class=\"_ _0\"></span>Arsic </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs32b\">van Os, the Gr<span class=\"_ _0\"></span>oup\u2019<span class=\"_ _0\"></span>s CEO<span class=\"_ _4\"></span>, in respect of<span class=\"_ _0\"></span> remuneration forf<span class=\"_ _0\"></span>eited at her former<span class=\"_ _0\"></span> employer as a </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs32c\">result of<span class=\"_ _0\"></span> joining Accsys. <span class=\"_ _0\"></span>The awards v<span class=\"_ _0\"></span>ested on 27 June 2024. <span class=\"_ _0\"></span>The fair<span class=\"_ _4\"></span> value o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>these options </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs32d\">were \u20ac1.22 on <span class=\"_ _4\"></span>their Gr<span class=\"_ _4\"></span>ant date.<span class=\"_ _23f\"> </span></div><div class=\"gs32e\"><table class=\"s w3d5 haf\" id=\"_62c8519b-4dfd-4313-8f41-74e0e9cf31f0\"><tr><td></td><td class=\"t m0 x6e1 hc y1cb1 ff3 fsa fc7 sc0 ls1 wsb\">Element A <span class=\"ws1\"> </span></td><td class=\"t m0 x4fc hc y1cb2 ff3 fsa fc7 sc0 ls1 ws1\">Element B  </td><td class=\"t m0 x6e2 hc y1cb3 ff3 fsa fc7 sc0 ls1 ws1\">Element C  </td></tr><tr><td></td><td class=\"t m0 x6e3 hc y1cb4 ff3 fsa fc7 sc0 ls1 ws1\">(Cumulativ<span class=\"_ _4\"></span>e  </td><td class=\"t m0 x574 hc y1cb5 ff3 fsa fc7 sc0 ls1 ws1\">(Underlying  </td><td class=\"t m0 x578 hc y1cb6 ff3 fsa fc7 sc0 ls1 ws1\">(ESG Reporting </td></tr><tr><td class=\"t m0 x2cb hc y1cb7 ff3 fsa fc7 sc0 ls1 ws1\">Element<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6e4 hc y1cb8 ff3 fsa fc7 sc0 ls1 ws1\">sales revenue<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6e5 hc y1cb9 ff3 fsa fc7 sc0 ls1 ws1\">EBITDA<span class=\"_ _4\"></span> per share<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6e6 hc y1cba ff3 fsa fc7 sc0 ls1 ws1\">Metrics<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1cbb w3b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Grant date<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6e7 y1cbb w3c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">28 Jul 23<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6e8 y1cbb w3c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">28 Jul 23<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6e9 y1cbb w3c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">28 Jul 23<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cbc w3d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share price at grant date (\u20ac)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ea y1cbc w3d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1.24<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6eb y1cbc w3d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1.24<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d4 y1cbc w3d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1.24<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cbd w3b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Exercise price (\u20ac)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ec y1cbd w3b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ed y1cbd w3d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ee y1cbd w3d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cbe w3b9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Expected life (years<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ef y1cbe w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6f0 y1cbe w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6f1 y1cbe w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cbf w3ba h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Contractual life (y<span class=\"_ _4\"></span>ears<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6f2 y1cbf w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6f3 y1cbf w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6f4 y1cbf w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1cc0 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _0\"></span>esting conditions  </td><td class=\"c n x6f5 y1cc1 w3d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Sales revenue</div></td><td class=\"c n x6f6 y1cc1 w3da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">EBITDA per<span class=\"_ _0\"></span> share</div></td><td class=\"c n x6f7 y1cc1 w3db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">ESG reporting metrics<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb hd y1cc2 ff2 fs5 fc7 sc0 ls1 ws1\">(Details set out above<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1cc3 w3dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Risk free rate<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6f8 y1cc3 w3dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.755%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6f9 y1cc3 w3dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.755%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6fa y1cc3 w3dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.755%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cc4 w3c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expected volatility<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6fb y1cc4 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6fc y1cc4 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6fd y1cc4 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cc5 w3c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expected dividend yield<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6fe y1cc5 w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ff y1cc5 w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x700 y1cc5 w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w3de hb0\"><div class=\"t m0 x1e3 h7 y1cc6 ff3 fs5 fc7 sc0 ls1 ws1\">Fai<span class=\"_ _7\"></span>r va<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>e of o<span class=\"_ _7\"></span>pt<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>n<span class=\"_ _23f\"> </span></div></td><td class=\"c n x701 y1b7b w3df hb0\"><div class=\"t m0 x1e3 h7 y1cc6 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 1.24<span class=\"_ _23f\"> </span></div></td><td class=\"c n x702 y1b7b w3df hb0\"><div class=\"t m0 x1e3 h7 y1cc6 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 1.24<span class=\"_ _23f\"> </span></div></td><td class=\"c n x703 y1b7b w3e0 hb0\"><div class=\"t m0 x1e3 h7 y1cc6 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 1.24<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs32f\">All of<span class=\"_ _4\"></span> the abov<span class=\"_ _4\"></span>e awards, made in summer<span class=\"_ _4\"></span> 2023, are subject to a <span class=\"_ _0\"></span>three-year perf<span class=\"_ _4\"></span>ormance </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs330\">period (i.e. <span class=\"_ _4\"></span>year end 31 Mar<span class=\"_ _0\"></span>ch 2027) and a further tw<span class=\"_ _4\"></span>o-year holding period. In addition, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs331\">awards ar<span class=\"_ _4\"></span>e also subject to malus<span class=\"_ _0\"></span>/<span class=\"_ _4\"></span>clawback provisions.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs332\">The v<span class=\"_ _4\"></span>olatility used <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the share op<span class=\"_ _4\"></span>tion grants above deriv<span class=\"_ _0\"></span>e from historic v<span class=\"_ _4\"></span>olatility </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs333\">experienced by<span class=\"_ _0\"></span> the Group during the period <span class=\"_ _4\"></span>from listing. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs335\">Award<span class=\"_ _7\"></span>s mad<span class=\"_ _7\"></span>e in July 202<span class=\"_ _7\"></span>4 and Novem<span class=\"_ _7\"></span>ber 2<span class=\"_ _7\"></span>024 and L<span class=\"_ _0\"></span>TIP Award<span class=\"_ _7\"></span> </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs336\">per<span class=\"_ _7\"></span>formance conditions </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs337\">During the <span class=\"_ _4\"></span>financial year<span class=\"_ _0\"></span> ended 31 March 2025, a total of<span class=\"_ _0\"></span> 1,963,<span class=\"_ _0\"></span>768 L<span class=\"_ _2\"></span>TIP<span class=\"_ _0\"></span> awards wer<span class=\"_ _4\"></span>e made </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs338\">primarily <span class=\"_ _0\"></span>to members of the Senior<span class=\"_ _0\"></span> Leadership team including the Executiv<span class=\"_ _0\"></span>e Directors:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs339\">The performance <span class=\"_ _4\"></span>targets f<span class=\"_ _0\"></span>or these awards ar<span class=\"_ _0\"></span>e as follows: </div><div class=\"gs33a\"><table class=\"s w3ec hb2\" id=\"_c93e9f53-1fc1-4e04-a288-b98d486f63d9\"><tr><td></td><td class=\"t m0 x4d4 hc y1cdb ff3 fsa fc7 sc0 ls1 ws1\">Weighting </td><td></td><td></td></tr><tr><td class=\"t m0 x28c hc y1cdc ff3 fsa fc7 sc0 ls1 ws1\">Metric<span class=\"_ _23f\"> </span></td><td class=\"c n x728 y1cdd w39f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">(% of aw<span class=\"_ _4\"></span>ard)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x729 y1cdd w3cd h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Threshold<span class=\"_ _23f\"> </span></div></td><td class=\"c n x72a y1cdd w3a1 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Maximum<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w3a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _0\"></span>esting (% of maximum<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x72b y1b78 w3ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">25%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x72c y1b78 w3ee h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">100%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8b w3ef h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share performance compar<span class=\"_ _4\"></span>ed to <span class=\"_ _4\"></span>AIM Index<span class=\"_ _23f\"> </span></div></td><td class=\"c n x72d y1b8b w3f0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x72e y1b8b w3ac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Median</div></td><td class=\"c n x72f y1b8b w3f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>op quartile<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w3f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">EBITDA<span class=\"_ _0\"></span> per share in FY27<span class=\"_ _23f\"> </span></div></td><td class=\"c n x730 y1b8c w188 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">40%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x731 y1b8c w3f3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">\u20ac<span class=\"_ _7\"></span>0.07<span class=\"_ _23f\"> </span></div></td><td class=\"c n x732 y1b8c w3f4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.<span class=\"_ _0\"></span>13<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w3f5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cumulative Cash generation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x733 y1b7b w3f6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30%</div></td><td class=\"c n x734 y1b7b w3f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0m cash inflow<span class=\"_ _23f\"> </span></div></td><td class=\"c n x735 y1b7b w3f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac10m cash inflo<span class=\"_ _4\"></span>w<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs33b\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">V<span class=\"_ _0\"></span>esting is on a straight-line basis between points in <span class=\"_ _4\"></span>the schedule. </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs33c\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Appropriate adjustments may<span class=\"_ _0\"></span> be made to ensure f<span class=\"_ _4\"></span>air and consistent perf<span class=\"_ _0\"></span>ormance </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs33d\">measurement ov<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>the performance period in line <span class=\"_ _4\"></span>with the business plan and intended </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs33e\">stretch o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the targe<span class=\"_ _4\"></span>ts at the point of<span class=\"_ _0\"></span> award.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs33f\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">EBITDA<span class=\"_ _0\"></span> per share tar<span class=\"_ _4\"></span>gets exclude ex<span class=\"_ _4\"></span>ceptional items and <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>ricoya UK but include <span class=\"_ _4\"></span>the </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs340\">Company\u2019<span class=\"_ _0\"></span>s proportion of <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _4\"></span> results.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs341\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Share performance is compar<span class=\"_ _4\"></span>ed to <span class=\"_ _0\"></span>AIM Index performance excluding Financial services </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs342\">and natural resour<span class=\"_ _4\"></span>ce stocks.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs343\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Cumulative cash generation is based on <span class=\"_ _0\"></span>total cash generation excluding Loan and </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs344\">interest paymen<span class=\"_ _4\"></span>ts.<span class=\"_ _23f\"> </span></div><div class=\"gs346\"><table class=\"s w3e1 hb1\" id=\"_93e5a4a8-8459-4189-95fc-6e92da2a0ff9\"><tr><td></td><td></td><td class=\"t m0 x704 hc y1cc7 ff3 fsa fc7 sc0 ls1 ws1\">Element B </td><td></td></tr><tr><td></td><td class=\"t m0 x444 hc y1cc8 ff3 fsa fc7 sc0 ls1 wsb\">Element A <span class=\"ws1\"> </span></td><td class=\"t m0 x705 hc y1cc9 ff3 fsa fc7 sc0 ls1 ws1\">(Adjusted  </td><td class=\"t m0 x6e2 hc y1cca ff3 fsa fc7 sc0 ls1 ws1\">Element C </td></tr><tr><td></td><td class=\"t m0 x706 hc y1ccb ff3 fsa fc7 sc0 ls1 ws1\">(Share price </td><td class=\"t m0 x707 hc y1ccc ff3 fsa fc7 sc0 ls1 ws1\">EBITDA<span class=\"_ _4\"></span> per </td><td class=\"t m0 x3a6 hc y1ccd ff3 fsa fc7 sc0 ls1 ws1\">(Cumulativ<span class=\"_ _4\"></span>e Cash </td></tr><tr><td class=\"t m0 x2cb hc y1cce ff3 fsa fc7 sc0 ls1 ws1\">Element<span class=\"_ _23f\"> </span></td><td class=\"t m0 x708 hc y1ccf ff3 fsa fc7 sc0 ls1 ws1\">growth<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td><td class=\"t m0 x43b hc y1cd0 ff3 fsa fc7 sc0 ls1 ws1\">share<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td><td class=\"t m0 x709 hc y1cd1 ff3 fsa fc7 sc0 ls1 ws1\">generation<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1cd2 w3b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Grant date<span class=\"_ _23f\"> </span></div></td><td class=\"c n x70a y1cd2 w3e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">18 Jul 24<span class=\"_ _23f\"> </span></div></td><td class=\"c n x70b y1cd2 w3e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">18 Jul 24<span class=\"_ _23f\"> </span></div></td><td class=\"c n x70c y1cd2 w3e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">18 Jul <span class=\"_ _7\"></span>24<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cd3 w3d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share price at grant date (\u20ac)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x70d y1cd3 w3e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0.65<span class=\"_ _23f\"> </span></div></td><td class=\"c n x70e y1cd3 w3e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0.65<span class=\"_ _23f\"> </span></div></td><td class=\"c n x70f y1cd3 w3e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0.65<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cd4 w3b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Exercise price (\u20ac)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x710 y1cd4 w3b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x711 y1cd4 w3d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x712 y1cd4 w3b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.00<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cd5 w3b9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Expected life (years<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x713 y1cd5 w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x714 y1cd5 w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x715 y1cd5 w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cd6 w3ba h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Contractual life (y<span class=\"_ _4\"></span>ears<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x716 y1cd6 w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td><td class=\"c n x717 y1cd6 w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td><td class=\"c n x718 y1cd6 w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cd7 w3e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _0\"></span>esting conditions (Details set out above<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x719 y1cd7 w3be h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share price<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71a y1cd7 w213 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71b y1cd7 w3e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cd8 w3dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Risk free rate<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71c y1cd8 w3e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.53%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71d y1cd8 w3e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.53%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71e y1cd8 w3e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.53%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cd9 w3c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expected volatility<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71f y1cd9 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x720 y1cd9 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x721 y1cd9 w3c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">20%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cda w3c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expected dividend yield<span class=\"_ _23f\"> </span></div></td><td class=\"c n x722 y1cda w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x723 y1cda w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x724 y1cda w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w3e9 h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value o<span class=\"_ _4\"></span>f option<span class=\"_ _23f\"> </span></div></td><td class=\"c n x725 y1b7b w3ea h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 0<span class=\"_ _4\"></span>.65<span class=\"_ _23f\"> </span></div></td><td class=\"c n x726 y1b7b w3eb h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 0.65<span class=\"_ _23f\"> </span></div></td><td class=\"c n x727 y1b7b w3eb h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 0.65<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs347\">On 27 November<span class=\"_ _0\"></span> 2024, a total of<span class=\"_ _0\"></span> 401,516 L<span class=\"_ _2\"></span>TIP awards (included in <span class=\"_ _0\"></span>the 1,963,<span class=\"_ _0\"></span>768 L<span class=\"_ _2\"></span>TIP<span class=\"_ _0\"></span> awards </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs348\">above<span class=\"_ _2\"></span>) were made <span class=\"_ _4\"></span>with the same performance <span class=\"_ _0\"></span>targets as illustrated abov<span class=\"_ _4\"></span>e. The <span class=\"_ _0\"></span>fair v<span class=\"_ _4\"></span>alue of<span class=\"_ _4\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs349\">these awards <span class=\"_ _0\"></span>were \u20ac0.58 per<span class=\"_ _4\"></span> option.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs34a\">All of<span class=\"_ _4\"></span> the abov<span class=\"_ _4\"></span>e awards, made in <span class=\"_ _0\"></span>July and November<span class=\"_ _0\"></span> 2024 are subject to a three-y<span class=\"_ _0\"></span>ear </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs34b\">performance period and <span class=\"_ _4\"></span>the awards made <span class=\"_ _4\"></span>to the tw<span class=\"_ _0\"></span>o Executive Directors include a further<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs34c\">two-year<span class=\"_ _0\"></span> holding period. In addition, awards are also subject to malus<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>clawback provisions.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs34d\">The v<span class=\"_ _4\"></span>olatility used <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the share op<span class=\"_ _4\"></span>tion grants above deriv<span class=\"_ _0\"></span>e from historic v<span class=\"_ _4\"></span>olatility </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs34e\">experienced by<span class=\"_ _0\"></span> the Group during the period <span class=\"_ _4\"></span>from listing. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs350\">Awards made in Ju<span class=\"_ _4\"></span>ne 2025 and L<span class=\"_ _6\"></span>TIP Award performan<span class=\"_ _7\"></span>ce conditions </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs351\">During the <span class=\"_ _4\"></span>financial year<span class=\"_ _0\"></span> ended 31 March 2026, a total of<span class=\"_ _0\"></span> 3,055,073 L<span class=\"_ _2\"></span>TIP<span class=\"_ _0\"></span> awards wer<span class=\"_ _0\"></span>e made </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs352\">primarily <span class=\"_ _0\"></span>to members of the Senior<span class=\"_ _0\"></span> Leadership team including the Executiv<span class=\"_ _0\"></span>e Directors:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs353\">The performance <span class=\"_ _4\"></span>targets f<span class=\"_ _0\"></span>or these awards ar<span class=\"_ _0\"></span>e as follows: </div><div class=\"gs354\"><table class=\"s w3ec h9e\" id=\"_d347ddff-82b3-4715-a7cf-d5723259ac31\"><tr><td></td><td class=\"t m0 x4d4 hc y1cde ff3 fsa fc7 sc0 ls1 ws1\">Weighting </td><td></td><td></td></tr><tr><td class=\"t m0 x28c hc y1cdf ff3 fsa fc7 sc0 ls1 ws1\">Metric<span class=\"_ _23f\"> </span></td><td class=\"c n x728 y1ce0 w39f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">(% of aw<span class=\"_ _4\"></span>ard)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x729 y1ce0 w3cd h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Threshold<span class=\"_ _23f\"> </span></div></td><td class=\"c n x72a y1ce0 w3a1 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Maximum<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w3a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _0\"></span>esting (% of maximum<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x72b y1b78 w3ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">25%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x72c y1b78 w3ee h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">100%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w3f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Adjusted EPS<span class=\"_ _23f\"> </span></div></td><td class=\"c n x736 y1b79 w3f6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x737 y1b79 w3fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.7 cents<span class=\"_ _23f\"> </span></div></td><td class=\"c n x738 y1b79 w3fb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3.6 cents<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w3fc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4d\">FY28 Adjusted EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x739 y1b7a w3f0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x73a y1b7a w3fd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac34.<span class=\"_ _0\"></span>0m<span class=\"_ _23f\"> </span></div></td><td class=\"c n x73b y1b7a w3fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac54.4m<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w3ff h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cumulative Fr<span class=\"_ _4\"></span>ee Cash Flow genera<span class=\"_ _4\"></span>tion<span class=\"_ _23f\"> </span></div></td><td class=\"c n x733 y1b7b w188 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">40%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x73c y1b7b w160 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac41.3m<span class=\"_ _23f\"> </span></div></td><td class=\"c n x73d y1b7b w400 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac55.1m<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs355\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">V<span class=\"_ _0\"></span>esting is on a straight-line basis between points in <span class=\"_ _4\"></span>the schedule. </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs356\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Appropriate adjustments may<span class=\"_ _0\"></span> be made to ensure f<span class=\"_ _4\"></span>air and consistent perf<span class=\"_ _0\"></span>ormance </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs357\">measurement ov<span class=\"_ _4\"></span>er <span class=\"_ _4\"></span>the performance period in line <span class=\"_ _4\"></span>with the business plan and intended </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs358\">stretch o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the targe<span class=\"_ _4\"></span>ts at the point of<span class=\"_ _0\"></span> award.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs359\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Adjusted EPS and adjusted EBITDA<span class=\"_ _0\"></span> targets ex<span class=\"_ _4\"></span>clude exceptional items but include <span class=\"_ _0\"></span>the </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs35a\">Company\u2019<span class=\"_ _0\"></span>s proportion of <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _4\"></span> results.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs35b\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Cumulative fr<span class=\"_ _4\"></span>ee cash flow<span class=\"_ _0\"></span> generation is based on cash flow <span class=\"_ _0\"></span>from operations less CapEx.<span class=\"_ _23f\"> </span></span></div><div class=\"gs346\"><table class=\"s w401 hb3\" id=\"_8eca40b6-8cc8-4988-bd93-1700c90ca66e\"><tr><td></td><td class=\"t m0 x444 hc y1ce1 ff3 fsa fc7 sc0 ls1 wsb\">Element A <span class=\"ws1\"> </span></td><td class=\"t m0 x704 hc y1ce2 ff3 fsa fc7 sc0 ls1 ws1\">Element B </td><td class=\"t m0 x6e2 hc y1ce3 ff3 fsa fc7 sc0 ls1 ws1\">Element C </td></tr><tr><td></td><td class=\"t m0 x706 hc y1ce4 ff3 fsa fc7 sc0 ls1 ws1\">(Share price </td><td class=\"t m0 x2c8 hc y1ce5 ff3 fsa fc7 sc0 ls1 ws1\">(Adjusted EBITD<span class=\"_ _0\"></span>A </td><td class=\"t m0 x3a6 hc y1ce6 ff3 fsa fc7 sc0 ls1 ws1\">(Cumulativ<span class=\"_ _4\"></span>e Cash </td></tr><tr><td class=\"t m0 x2cb hc y1ce7 ff3 fsa fc7 sc0 ls1 ws1\">Element<span class=\"_ _23f\"> </span></td><td class=\"t m0 x708 hc y1ce8 ff3 fsa fc7 sc0 ls1 ws1\">growth<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td><td class=\"t m0 x704 hc y1ce9 ff3 fsa fc7 sc0 ls1 ws1\">per share<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td><td class=\"t m0 x709 hc y1cea ff3 fsa fc7 sc0 ls1 ws1\">generation<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1ceb w3b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Grant date<span class=\"_ _23f\"> </span></div></td><td class=\"c n x73e y1ceb w402 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">27 Jun 25<span class=\"_ _23f\"> </span></div></td><td class=\"c n x73f y1ceb w402 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">27 Jun 25<span class=\"_ _23f\"> </span></div></td><td class=\"c n x740 y1ceb w403 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wsba\">27 Jun 25<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cec w3d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share price at grant date (\u20ac)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x741 y1cec w404 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa9 wsc5\">0.75<span class=\"_ _23f\"> </span></div></td><td class=\"c n x742 y1cec w405 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa9 wsc5\">0.75<span class=\"_ _23f\"> </span></div></td><td class=\"c n x743 y1cec w406 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa9 wsc5\">0.7<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cd4 w3b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Exercise price (\u20ac)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x710 y1cd4 w3b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.00<span class=\"_ _23f\"> </span></div></td><td class=\"c n x711 y1cd4 w3d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.0<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x712 y1cd4 w3b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">0.00<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ced w3b9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Expected life (years<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x713 y1ced w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x714 y1ced w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x715 y1ced w34 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cee w3ba h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Contractual life (y<span class=\"_ _4\"></span>ears<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x716 y1cee w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td><td class=\"c n x717 y1cee w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td><td class=\"c n x718 y1cee w32b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">10<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cef w3e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _0\"></span>esting conditions (Details set out above<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x744 y1cef w407 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">EPS<span class=\"_ _23f\"> </span></div></td><td class=\"c n x745 y1cef w408 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x746 y1cef w3e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cf0 w3dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Risk free rate<span class=\"_ _23f\"> </span></div></td><td class=\"c n x747 y1cf0 w409 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3.7<span class=\"_ _0\"></span>6%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x748 y1cf0 w40a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3.76%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x749 y1cf0 w40b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3.<span class=\"_ _4\"></span>76%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cf1 w3c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expected volatility<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71f y1cf1 w40c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x74a y1cf1 w40c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x74b y1cf1 w40c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ca5 w3c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Expected dividend yield<span class=\"_ _23f\"> </span></div></td><td class=\"c n x722 y1ca5 w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x723 y1ca5 w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x724 y1ca5 w3c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">0%<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w3de h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">Fai<span class=\"_ _7\"></span>r va<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>e of o<span class=\"_ _7\"></span>pt<span class=\"_ _7\"></span>io<span class=\"_ _7\"></span>n<span class=\"_ _23f\"> </span></div></td><td class=\"c n x74c y1b7b w40d h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 0.75<span class=\"_ _23f\"> </span></div></td><td class=\"c n x74d y1b7b w40e h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 0.<span class=\"_ _0\"></span>75<span class=\"_ _23f\"> </span></div></td><td class=\"c n x74e y1b7b w40f h86\"><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls1 ws1\">\u20ac 0.<span class=\"_ _4\"></span>75<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs35d\">All of<span class=\"_ _4\"></span> the abov<span class=\"_ _4\"></span>e awards, made in <span class=\"_ _0\"></span>June 2025 are subject to a thr<span class=\"_ _4\"></span>ee-year perf<span class=\"_ _0\"></span>ormance period </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs35e\">and the awar<span class=\"_ _0\"></span>ds made to the tw<span class=\"_ _4\"></span>o Executive Directors include a <span class=\"_ _0\"></span>further two-year<span class=\"_ _0\"></span> holding </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs35f\">period. In addition, awards ar<span class=\"_ _4\"></span>e also subject to malus<span class=\"_ _0\"></span>/ clawback provisions.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs360\">The v<span class=\"_ _4\"></span>olatility used <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the share op<span class=\"_ _4\"></span>tion grants above deriv<span class=\"_ _0\"></span>e from historic v<span class=\"_ _4\"></span>olatility </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs361\">experienced by<span class=\"_ _0\"></span> the Group during the period <span class=\"_ _4\"></span>from listing. </div>Empl<span class=\"_ _7\"></span>oyee Be<span class=\"_ _7\"></span>nefit T<span class=\"_ _0\"></span>ru<span class=\"_ _7\"></span>st \u2013 Sh<span class=\"_ _7\"></span>are b<span class=\"_ _7\"></span>onu<span class=\"_ _7\"></span>s award<span class=\"_ _23f\"> </span>177<span class=\"_ _2\"></span>,582 Ordinary shares are held b<span class=\"_ _0\"></span>y an Employee Benefit <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>rust (2025: 428,689). The shares relate <span class=\"_ _0\"></span>to part of the annual bonus, in connection <span class=\"_ _0\"></span>with the employee remuner<span class=\"_ _4\"></span>ation and incentivisation arrangements <span class=\"_ _0\"></span>for the period <span class=\"_ _4\"></span>from 1 <span class=\"_ _0\"></span>April 2023 to 31 March 2024, <span class=\"_ _0\"></span>the beneficiaries of<span class=\"_ _4\"></span> which ar<span class=\"_ _4\"></span>e primarily senior<span class=\"_ _4\"></span> employees. Of<span class=\"_ _0\"></span> the total amount o<span class=\"_ _4\"></span>f shares held as at 31 March 2025, 351,<span class=\"_ _0\"></span>003 new Ordinary shar<span class=\"_ _0\"></span>es vested on 1 <span class=\"_ _0\"></span>July 2025 and wer<span class=\"_ _4\"></span>e exercised. As at 31 March 2026, <span class=\"_ _4\"></span>the Employment Benefit <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>rust was consolidated by<span class=\"_ _0\"></span> the Company and the 177<span class=\"_ _2\"></span>,582 shares are recorded as Own Shares <span class=\"_ _0\"></span>within<span class=\"_ gs97\"> </span>equity<span class=\"_ _4\"></span>.<span class=\"_ _23f\"> </span>Empl<span class=\"_ _7\"></span>oyee Sh<span class=\"_ _7\"></span>are Pa<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>tic<span class=\"_ _7\"></span>ipat<span class=\"_ _7\"></span>ion Pla<span class=\"_ _7\"></span>n<span class=\"_ _23f\"> </span>The Employee Shar<span class=\"_ _4\"></span>e Participation Plan (<span class=\"_ _0\"></span>the \u2018Plan\u2019) is intended <span class=\"_ _4\"></span>to promote <span class=\"_ _4\"></span>the long-term growth and pr<span class=\"_ _4\"></span>ofitability o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>Accsys by<span class=\"_ _4\"></span> providing employ<span class=\"_ _0\"></span>ees with an opportunity <span class=\"_ _4\"></span>to acquire an ownership interest in ne<span class=\"_ _4\"></span>w Ordinary<span class=\"_ _0\"></span> shares (\u2018Shares<span class=\"_ _4\"></span>\u2019) in the Company<span class=\"_ _0\"></span> as an additional benefit of<span class=\"_ _4\"></span> employment. Under<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>terms of <span class=\"_ _0\"></span>the Plan, the Company issues <span class=\"_ _0\"></span>these Shares to a trust f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the benefit of<span class=\"_ _4\"></span> the subscribing employ<span class=\"_ _4\"></span>ees. The Shar<span class=\"_ _0\"></span>es are released to employ<span class=\"_ _4\"></span>ees after one <span class=\"_ _0\"></span>year<span class=\"_ _0\"></span>, together<span class=\"_ _0\"></span> with an additional Share on a one f<span class=\"_ _4\"></span>or one matched basis pr<span class=\"_ _4\"></span>ovided the employee has r<span class=\"_ _4\"></span>emained in the employment o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>Accsys at tha<span class=\"_ _4\"></span>t point in time (<span class=\"_ _0\"></span>subject to good leaver<span class=\"_ _4\"></span> provisions<span class=\"_ _2\"></span>). The Plan is in line with industry<span class=\"_ _0\"></span> approved employ<span class=\"_ _4\"></span>ee share plans and the maximum amount av<span class=\"_ _0\"></span>ailable for subscription b<span class=\"_ _0\"></span>y any emplo<span class=\"_ _4\"></span>yee is \u20ac5,<span class=\"_ _4\"></span>000 per annum. In January<span class=\"_ _0\"></span> 2026 various employ<span class=\"_ _4\"></span>ees subscribed for<span class=\"_ _0\"></span> a total of<span class=\"_ _4\"></span> 246,204 shares at an acquisition price of<span class=\"_ _4\"></span> \u20ac0.<span class=\"_ _0\"></span>72 per share. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs36c\">14. <span class=\"_ _7\"></span>Intangible a<span class=\"_ _7\"></span>sset<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div><div class=\"gs2c3\"><table class=\"s w410 hb4\" id=\"_a964532c-1587-40e6-90a2-fc2167018710\"><tr><td></td><td class=\"t m0 x587 hc y1cf2 ff3 fsa fc7 sc0 ls1 ws1\">Internal  </td><td class=\"t m0 x74f hc y1cf3 ff3 fsa fc7 sc0 ls1 ws1\">Intellectual </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x750 hc y1cf4 ff3 fsa fc7 sc0 ls1 ws1\">development  </td><td class=\"t m0 x751 hc y1cf5 ff3 fsa fc7 sc0 ls1 ws1\">property </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x752 hc y1cf6 ff3 fsa fc7 sc0 ls1 ws1\">costs </td><td class=\"t m0 x437 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">rights<span class=\"_ _23f\"> </span></td><td class=\"t m0 x753 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">Software </td><td class=\"t m0 x2c6 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">Goodwill</td><td class=\"t m0 x754 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1b\"> T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x755 hc y1cf8 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000</td><td class=\"t m0 x6e5 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x707 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3a8 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000</td><td class=\"t m0 x441 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb h7 y1cfa ff3 fs5 fc7 sc0 ls3b ws3f\">Cost<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1cfb w411 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x756 y1cfb w412 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x710 y1cfb w413 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">75<span class=\"_ _7\"></span>,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x757 y1cfb w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x758 y1cfb w414 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71e y1cfb w415 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls8b wseb\">87<span class=\"_ _0\"></span>,6<span class=\"_ _7\"></span>87<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfc w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x759 y1cfc w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75a y1cfc w417 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75b y1cfc w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75c y1cfc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75d y1cfc w418 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">134<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfd w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75e y1cfd w41a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75f y1cfd w41b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">75<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x760 y1cfd w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x761 y1cfd w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x762 y1cfd w41c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">8<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfe w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x763 y1cfe w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x764 y1cfe w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x765 y1cfe w41e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">421<span class=\"_ _23f\"> </span></div></td><td class=\"c n x766 y1cfe w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x767 y1cfe w41f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">42<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cff w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x768 y1cff w420 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">206<span class=\"_ _23f\"> </span></div></td><td class=\"c n x769 y1cff w421 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">225<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76a y1cff w12e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">437<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76b y1cff w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76c y1cff w422 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d00 w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76d y1d00 w424 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76e y1d00 w114 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">76<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76f y1d00 w425 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">858<span class=\"_ _23f\"> </span></div></td><td class=\"c n x770 y1d00 w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x771 y1d00 w426 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">8<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d01 ff3 fs5 fc7 sc0 ls5f ws74\">Accumulated amortisat<span class=\"_ _7\"></span>ion and<span class=\"_ _4\"></span> impairment<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d02 w411 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x772 y1d02 w427 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x773 y1d02 w428 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">73<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x774 y1d02 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x775 y1d02 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x776 y1d02 w220 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7<span class=\"_ _1\"></span>7,<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d03 w429 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x777 y1d03 w42a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">375<span class=\"_ _23f\"> </span></div></td><td class=\"c n x778 y1d03 w42b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">673<span class=\"_ _23f\"> </span></div></td><td class=\"c n x779 y1d03 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77a y1d03 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77b y1d03 w42c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b83 w42d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1b83 w42e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77c y1b83 w42f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77d y1b83 w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76b y1b83 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77e y1b83 w430 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77f y1b74 w431 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">6<span class=\"_ _7\"></span>,49<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x780 y1b74 w432 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">75<span class=\"_ _7\"></span>,172<span class=\"_ _23f\"> </span></div></td><td class=\"c n x781 y1b74 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x782 y1b74 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x783 y1b74 w433 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">81,663<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b89 w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x763 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x764 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x784 y1b89 w434 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">317<span class=\"_ _23f\"> </span></div></td><td class=\"c n x785 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x786 y1b89 w435 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">317<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w429 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x787 y1b76 wf3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">17<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77c y1b76 w436 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">43<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x788 y1b76 w437 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">82<span class=\"_ _23f\"> </span></div></td><td class=\"c n x789 y1b76 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78a y1b76 w2c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">695<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8a w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78b y1b8a w438 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78c y1b8a w439 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">75,608<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78d y1b8a w43a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd2 wscb\">39<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78e y1b8a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x552 y1b8a w43b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">82<span class=\"_ _7\"></span>,2<span class=\"_ _7\"></span>75<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d04 ff3 fs5 fc7 sc0 ls5f ws74\">Net book<span class=\"_ _4\"></span> value<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8b w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78f y1b8b w43c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,2<span class=\"_ _7\"></span>87<span class=\"_ _23f\"> </span></div></td><td class=\"c n x790 y1b8b w43d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78d y1b8b w43e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">4<span class=\"_ _7\"></span>59<span class=\"_ _23f\"> </span></div></td><td class=\"c n x791 y1b8b w43f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x792 y1b8b w9a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x793 y1b8c w440 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>25<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x794 y1b8c w441 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x795 y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x796 y1b8c w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td><td class=\"c n x797 y1b8c w442 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">6<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w443 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x798 y1b7b w444 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,07<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x799 y1b7b w43c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">1<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79a y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79b y1b7b w247 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79c y1b7b w445 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>0,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs36d\">Following <span class=\"_ _0\"></span>the Group upgrading their<span class=\"_ _4\"></span> computer softw<span class=\"_ _4\"></span>are in FY26, all softwar<span class=\"_ _4\"></span>e has been </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs36e\">reclassified fr<span class=\"_ _4\"></span>om office equipment. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs36f\">Refer<span class=\"_ _0\"></span> to note 15 f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the recover<span class=\"_ _4\"></span>ability assessment o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>these intangible assets.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "14. <span class=\"_ _7\"></span>Intangible a<span class=\"_ _7\"></span>sset<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span><table class=\"s w410 hb4\" id=\"_a964532c-1587-40e6-90a2-fc2167018710\"><tr><td></td><td class=\"t m0 x587 hc y1cf2 ff3 fsa fc7 sc0 ls1 ws1\">Internal  </td><td class=\"t m0 x74f hc y1cf3 ff3 fsa fc7 sc0 ls1 ws1\">Intellectual </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x750 hc y1cf4 ff3 fsa fc7 sc0 ls1 ws1\">development  </td><td class=\"t m0 x751 hc y1cf5 ff3 fsa fc7 sc0 ls1 ws1\">property </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x752 hc y1cf6 ff3 fsa fc7 sc0 ls1 ws1\">costs </td><td class=\"t m0 x437 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">rights<span class=\"_ _23f\"> </span></td><td class=\"t m0 x753 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">Software </td><td class=\"t m0 x2c6 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">Goodwill</td><td class=\"t m0 x754 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1b\"> T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x755 hc y1cf8 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000</td><td class=\"t m0 x6e5 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x707 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3a8 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000</td><td class=\"t m0 x441 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb h7 y1cfa ff3 fs5 fc7 sc0 ls3b ws3f\">Cost<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1cfb w411 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x756 y1cfb w412 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x710 y1cfb w413 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">75<span class=\"_ _7\"></span>,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x757 y1cfb w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x758 y1cfb w414 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71e y1cfb w415 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls8b wseb\">87<span class=\"_ _0\"></span>,6<span class=\"_ _7\"></span>87<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfc w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x759 y1cfc w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75a y1cfc w417 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75b y1cfc w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75c y1cfc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75d y1cfc w418 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">134<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfd w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75e y1cfd w41a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75f y1cfd w41b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">75<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x760 y1cfd w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x761 y1cfd w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x762 y1cfd w41c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">8<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfe w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x763 y1cfe w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x764 y1cfe w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x765 y1cfe w41e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">421<span class=\"_ _23f\"> </span></div></td><td class=\"c n x766 y1cfe w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x767 y1cfe w41f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">42<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cff w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x768 y1cff w420 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">206<span class=\"_ _23f\"> </span></div></td><td class=\"c n x769 y1cff w421 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">225<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76a y1cff w12e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">437<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76b y1cff w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76c y1cff w422 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d00 w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76d y1d00 w424 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76e y1d00 w114 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">76<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76f y1d00 w425 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">858<span class=\"_ _23f\"> </span></div></td><td class=\"c n x770 y1d00 w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x771 y1d00 w426 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">8<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d01 ff3 fs5 fc7 sc0 ls5f ws74\">Accumulated amortisat<span class=\"_ _7\"></span>ion and<span class=\"_ _4\"></span> impairment<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d02 w411 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x772 y1d02 w427 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x773 y1d02 w428 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">73<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x774 y1d02 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x775 y1d02 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x776 y1d02 w220 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7<span class=\"_ _1\"></span>7,<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d03 w429 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x777 y1d03 w42a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">375<span class=\"_ _23f\"> </span></div></td><td class=\"c n x778 y1d03 w42b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">673<span class=\"_ _23f\"> </span></div></td><td class=\"c n x779 y1d03 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77a y1d03 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77b y1d03 w42c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b83 w42d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1b83 w42e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77c y1b83 w42f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77d y1b83 w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76b y1b83 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77e y1b83 w430 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77f y1b74 w431 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">6<span class=\"_ _7\"></span>,49<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x780 y1b74 w432 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">75<span class=\"_ _7\"></span>,172<span class=\"_ _23f\"> </span></div></td><td class=\"c n x781 y1b74 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x782 y1b74 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x783 y1b74 w433 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">81,663<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b89 w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x763 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x764 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x784 y1b89 w434 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">317<span class=\"_ _23f\"> </span></div></td><td class=\"c n x785 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x786 y1b89 w435 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">317<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w429 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x787 y1b76 wf3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">17<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77c y1b76 w436 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">43<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x788 y1b76 w437 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">82<span class=\"_ _23f\"> </span></div></td><td class=\"c n x789 y1b76 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78a y1b76 w2c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">695<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8a w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78b y1b8a w438 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78c y1b8a w439 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">75,608<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78d y1b8a w43a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd2 wscb\">39<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78e y1b8a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x552 y1b8a w43b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">82<span class=\"_ _7\"></span>,2<span class=\"_ _7\"></span>75<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d04 ff3 fs5 fc7 sc0 ls5f ws74\">Net book<span class=\"_ _4\"></span> value<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8b w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78f y1b8b w43c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,2<span class=\"_ _7\"></span>87<span class=\"_ _23f\"> </span></div></td><td class=\"c n x790 y1b8b w43d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78d y1b8b w43e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">4<span class=\"_ _7\"></span>59<span class=\"_ _23f\"> </span></div></td><td class=\"c n x791 y1b8b w43f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x792 y1b8b w9a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x793 y1b8c w440 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>25<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x794 y1b8c w441 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x795 y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x796 y1b8c w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td><td class=\"c n x797 y1b8c w442 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">6<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w443 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x798 y1b7b w444 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,07<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x799 y1b7b w43c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">1<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79a y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79b y1b7b w247 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79c y1b7b w445 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>0,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table>Following <span class=\"_ _0\"></span>the Group upgrading their<span class=\"_ _4\"></span> computer softw<span class=\"_ _4\"></span>are in FY26, all softwar<span class=\"_ _4\"></span>e has been reclassified fr<span class=\"_ _4\"></span>om office equipment. 15. <span class=\"_ _23\"></span>Prope<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ty<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _7\"></span>uipment<span class=\"_ _23f\"> </span><table class=\"s w446 hb5\" id=\"_597c7445-fe74-43d6-bdc3-55f71067c8d7\"><tr><td></td><td class=\"t m0 x79d hc y1d05 ff3 fsa fc7 sc0 ls1 ws1\">Leased land </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x79e hc y1d06 ff3 fsa fc7 sc0 ls1 ws1\">and<span class=\"_ _23f\"> </span></td><td class=\"t m0 x79f hc y1d07 ff3 fsa fc7 sc0 ls1 ws1\">Plant and<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28a hc y1d08 ff3 fsa fc7 sc0 ls1 ws1\">Office<span class=\"_ _23f\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7a0 hc y1d09 ff3 fsa fc7 sc0 ls1 ws1\">buildings<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a1 hc y1d0a ff3 fsa fc7 sc0 ls1 ws1\">machinery<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a2 hc y1d0b ff3 fsa fc7 sc0 ls1 ws1\">equipment<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d0b ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x7a3 hc y1d0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d0d ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a4 hc y1d0e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a5 hc y1d0e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1d0f ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>r va<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>on<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d10 w447 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a6 y1d10 w448 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a7 y1d10 w449 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>,93<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a8 y1d10 w44a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>79<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a9 y1d10 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">229<span class=\"_ _0\"></span>,486<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d11 w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7aa y1d11 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ab y1d11 w44b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>325<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ac y1d11 w44c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>30<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ad y1d11 w44d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,75<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d12 w44e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ae y1d12 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7af y1d12 w44f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls114 ws134\">(<span class=\"_ _4\"></span>109<span class=\"_ _2\"></span>,254<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b0 y1d12 w33e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b1 y1d12 w450 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d13 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b2 y1d13 w451 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b3 y1d13 w452 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">99<span class=\"_ _0\"></span>,002<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b4 y1d13 w453 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,6<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b5 y1d13 w454 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">12<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d14 w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b6 y1d14 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1d14 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b8 y1d14 w455 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b9 y1d14 w456 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(42<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d15 w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7aa y1d15 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ba y1d15 w457 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4,1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bb y1d15 w458 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">6<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bc y1d15 w459 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>78<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d16 w44e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ae y1d16 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bd y1d16 w45a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(339)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7be y1d16 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bf y1d16 w45a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(339)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d17 w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c0 y1d17 w448 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c1 y1d17 w45b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">102,806<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c2 y1d17 w45c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>89<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c3 y1d17 wb9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">12<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1d18 w45d hb6\"><div class=\"t m0 x1e3 h7 y1c5c ff3 fs5 fc7 sc0 lsa ws10\">Accumulated depreciation<span class=\"_ _4\"></span> and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls8 ws8\">impairment<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b6d w447 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a6 y1b6d w45e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,06<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c4 y1b6d w45f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">131<span class=\"_ _7\"></span>,070<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c5 y1b6d w460 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,87<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c6 y1b6d w461 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>36<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6e w462 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Charge for<span class=\"_ _4\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c7 y1b6e w463 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">379<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c8 y1b6e w464 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>03<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c9 y1b6e w465 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">351<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ca y1b6e w466 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6f w467 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation on disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cb y1b6f w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cc y1b6f w373 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cd y1b6f w453 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ce y1b6f w468 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(<span class=\"_ _7\"></span>10<span class=\"_ _7\"></span>9<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>524)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b70 w103 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change hedge movement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cf y1b70 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d0 y1b70 w469 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d1 y1b70 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1b70 w46a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">337<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b71 w46b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _4\"></span>translation loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d2 y1b71 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d3 y1b71 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d4 y1b71 w46c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d5 y1b71 w46d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b82 w46e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d6 y1b82 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d7 y1b82 w46f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>246<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d8 y1b82 w470 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d9 y1b82 w471 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>4,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>93<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b73 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b2 y1b73 w472 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2,4<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7da y1b73 w473 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">42<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7db y1b73 w474 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7dc y1b73 w311 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>05<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w41d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b6 y1b74 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1b74 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b8 y1b74 w475 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(317<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7dd y1b74 w476 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>317<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w462 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Charge for<span class=\"_ _4\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7de y1b75 w477 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7df y1b75 w438 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>40<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e0 y1b75 w478 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">316<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e1 y1b75 w479 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">7<span class=\"_ _0\"></span>,093<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w46b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _4\"></span>translation loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d2 y1b76 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d3 y1b76 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e2 y1b76 w47a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(8)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e3 y1b76 w47a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(8)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w423 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c0 y1b85 w47b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>820<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e4 y1b85 w47c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">4<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e5 y1b85 w47d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e6 y1b85 w47e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>4,<span class=\"_ _7\"></span>822<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d19 ff3 fs5 fc7 sc0 ls5f ws74\">Net book<span class=\"_ _4\"></span> value<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b79 w423 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e7 y1b79 w47f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">15,156<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e8 y1b79 w114 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">53,729<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e9 y1b79 w480 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>,96<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ea y1b79 wa1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">7<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>49<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w419 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7eb y1b7a w481 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,5<span class=\"_ _7\"></span>28<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ec y1b7a w482 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>30<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ed y1b7a w135 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,7<span class=\"_ _7\"></span>35<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ee y1b7a w483 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">73<span class=\"_ _7\"></span>,59<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w443 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ef y1b7b w484 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">15<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>07<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f0 y1b7b w485 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">75<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f1 y1b7b w486 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,70<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f2 y1b7b w487 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>74<span class=\"_ _23f\"> </span></div></td></tr></table>Following <span class=\"_ _0\"></span>the Group upgrading their<span class=\"_ _4\"></span> computer softw<span class=\"_ _4\"></span>are in FY26, all softwar<span class=\"_ _4\"></span>e has been reclassified fr<span class=\"_ _4\"></span>om office equipment. (ii) A<span class=\"_ _7\"></span>mount<span class=\"_ _7\"></span>s r<span class=\"_ _7\"></span>eco<span class=\"_ _7\"></span>gnis<span class=\"_ _7\"></span>ed in t<span class=\"_ _7\"></span>he st<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>eme<span class=\"_ _7\"></span>nt of pr<span class=\"_ _7\"></span>ofit and l<span class=\"_ _7\"></span>oss<span class=\"_ _23f\"> </span>The statement of<span class=\"_ _0\"></span> comprehensive income shows <span class=\"_ _4\"></span>the follo<span class=\"_ _4\"></span>wing amounts relating <span class=\"_ _4\"></span>to leases:<span class=\"_ _23f\"> </span><table class=\"s w4a3 hba\" id=\"_d6800aed-f716-4c6f-81bf-8b3402650060\"><tr><td></td><td class=\"t m0 x2c6 hc y1d27 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d27 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d28 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d28 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb hd y1d29 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation charge of<span class=\"_ _0\"></span> right-of-use assets<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d2a w488 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Properties<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80a y1d2a w4a4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">507<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80b y1d2a w4a5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">628<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d2b w48b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Plant equipment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80c y1d2b w4a6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80d y1d2b w4a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">610<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x80e y1d2c w4a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,0<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80f y1d2c w4a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d2d w4aa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest expense (included in <span class=\"_ _4\"></span>finance cost<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x810 y1d2d w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1d2d w2f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>56<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1d2e w4ab h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Expense relating to short-term leases (included in cos<span class=\"_ _4\"></span>t of goods sold and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x811 y1d2e w4ac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">26<span class=\"_ _23f\"> </span></div></td><td class=\"c n x812 y1d2e w4ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7b w4ae h96\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Expense relating to leases o<span class=\"_ _4\"></span>f low-v<span class=\"_ _4\"></span>alue assets that are no<span class=\"_ _4\"></span>t shown above as<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">short-term leases (included in administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x813 y1b7b w4af h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">129<span class=\"_ _23f\"> </span></div></td><td class=\"c n x814 y1b7b w4b0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">47<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "14. <span class=\"_ _7\"></span>Intangible a<span class=\"_ _7\"></span>sset<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span><table class=\"s w410 hb4\" id=\"_a964532c-1587-40e6-90a2-fc2167018710\"><tr><td></td><td class=\"t m0 x587 hc y1cf2 ff3 fsa fc7 sc0 ls1 ws1\">Internal  </td><td class=\"t m0 x74f hc y1cf3 ff3 fsa fc7 sc0 ls1 ws1\">Intellectual </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x750 hc y1cf4 ff3 fsa fc7 sc0 ls1 ws1\">development  </td><td class=\"t m0 x751 hc y1cf5 ff3 fsa fc7 sc0 ls1 ws1\">property </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x752 hc y1cf6 ff3 fsa fc7 sc0 ls1 ws1\">costs </td><td class=\"t m0 x437 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">rights<span class=\"_ _23f\"> </span></td><td class=\"t m0 x753 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">Software </td><td class=\"t m0 x2c6 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">Goodwill</td><td class=\"t m0 x754 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1b\"> T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x755 hc y1cf8 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000</td><td class=\"t m0 x6e5 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x707 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3a8 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000</td><td class=\"t m0 x441 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb h7 y1cfa ff3 fs5 fc7 sc0 ls3b ws3f\">Cost<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1cfb w411 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x756 y1cfb w412 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x710 y1cfb w413 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">75<span class=\"_ _7\"></span>,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x757 y1cfb w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x758 y1cfb w414 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71e y1cfb w415 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls8b wseb\">87<span class=\"_ _0\"></span>,6<span class=\"_ _7\"></span>87<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfc w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x759 y1cfc w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75a y1cfc w417 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75b y1cfc w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75c y1cfc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75d y1cfc w418 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">134<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfd w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75e y1cfd w41a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75f y1cfd w41b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">75<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x760 y1cfd w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x761 y1cfd w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x762 y1cfd w41c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">8<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfe w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x763 y1cfe w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x764 y1cfe w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x765 y1cfe w41e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">421<span class=\"_ _23f\"> </span></div></td><td class=\"c n x766 y1cfe w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x767 y1cfe w41f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">42<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cff w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x768 y1cff w420 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">206<span class=\"_ _23f\"> </span></div></td><td class=\"c n x769 y1cff w421 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">225<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76a y1cff w12e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">437<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76b y1cff w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76c y1cff w422 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d00 w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76d y1d00 w424 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76e y1d00 w114 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">76<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76f y1d00 w425 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">858<span class=\"_ _23f\"> </span></div></td><td class=\"c n x770 y1d00 w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x771 y1d00 w426 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">8<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d01 ff3 fs5 fc7 sc0 ls5f ws74\">Accumulated amortisat<span class=\"_ _7\"></span>ion and<span class=\"_ _4\"></span> impairment<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d02 w411 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x772 y1d02 w427 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x773 y1d02 w428 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">73<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x774 y1d02 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x775 y1d02 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x776 y1d02 w220 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7<span class=\"_ _1\"></span>7,<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d03 w429 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x777 y1d03 w42a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">375<span class=\"_ _23f\"> </span></div></td><td class=\"c n x778 y1d03 w42b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">673<span class=\"_ _23f\"> </span></div></td><td class=\"c n x779 y1d03 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77a y1d03 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77b y1d03 w42c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b83 w42d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1b83 w42e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77c y1b83 w42f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77d y1b83 w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76b y1b83 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77e y1b83 w430 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77f y1b74 w431 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">6<span class=\"_ _7\"></span>,49<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x780 y1b74 w432 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">75<span class=\"_ _7\"></span>,172<span class=\"_ _23f\"> </span></div></td><td class=\"c n x781 y1b74 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x782 y1b74 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x783 y1b74 w433 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">81,663<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b89 w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x763 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x764 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x784 y1b89 w434 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">317<span class=\"_ _23f\"> </span></div></td><td class=\"c n x785 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x786 y1b89 w435 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">317<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w429 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x787 y1b76 wf3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">17<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77c y1b76 w436 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">43<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x788 y1b76 w437 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">82<span class=\"_ _23f\"> </span></div></td><td class=\"c n x789 y1b76 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78a y1b76 w2c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">695<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8a w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78b y1b8a w438 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78c y1b8a w439 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">75,608<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78d y1b8a w43a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd2 wscb\">39<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78e y1b8a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x552 y1b8a w43b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">82<span class=\"_ _7\"></span>,2<span class=\"_ _7\"></span>75<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d04 ff3 fs5 fc7 sc0 ls5f ws74\">Net book<span class=\"_ _4\"></span> value<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8b w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78f y1b8b w43c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,2<span class=\"_ _7\"></span>87<span class=\"_ _23f\"> </span></div></td><td class=\"c n x790 y1b8b w43d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78d y1b8b w43e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">4<span class=\"_ _7\"></span>59<span class=\"_ _23f\"> </span></div></td><td class=\"c n x791 y1b8b w43f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x792 y1b8b w9a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x793 y1b8c w440 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>25<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x794 y1b8c w441 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x795 y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x796 y1b8c w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td><td class=\"c n x797 y1b8c w442 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">6<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w443 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x798 y1b7b w444 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,07<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x799 y1b7b w43c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">1<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79a y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79b y1b7b w247 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79c y1b7b w445 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>0,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table>Following <span class=\"_ _0\"></span>the Group upgrading their<span class=\"_ _4\"></span> computer softw<span class=\"_ _4\"></span>are in FY26, all softwar<span class=\"_ _4\"></span>e has been reclassified fr<span class=\"_ _4\"></span>om office equipment. Refer<span class=\"_ _0\"></span> to note 15 f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the recover<span class=\"_ _4\"></span>ability assessment o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>these intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "14. <span class=\"_ _7\"></span>Intangible a<span class=\"_ _7\"></span>sset<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span><table class=\"s w410 hb4\" id=\"_a964532c-1587-40e6-90a2-fc2167018710\"><tr><td></td><td class=\"t m0 x587 hc y1cf2 ff3 fsa fc7 sc0 ls1 ws1\">Internal  </td><td class=\"t m0 x74f hc y1cf3 ff3 fsa fc7 sc0 ls1 ws1\">Intellectual </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x750 hc y1cf4 ff3 fsa fc7 sc0 ls1 ws1\">development  </td><td class=\"t m0 x751 hc y1cf5 ff3 fsa fc7 sc0 ls1 ws1\">property </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x752 hc y1cf6 ff3 fsa fc7 sc0 ls1 ws1\">costs </td><td class=\"t m0 x437 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">rights<span class=\"_ _23f\"> </span></td><td class=\"t m0 x753 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">Software </td><td class=\"t m0 x2c6 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1\">Goodwill</td><td class=\"t m0 x754 hc y1cf7 ff3 fsa fc7 sc0 ls1 ws1b\"> T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x755 hc y1cf8 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000</td><td class=\"t m0 x6e5 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x707 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x3a8 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000</td><td class=\"t m0 x441 hc y1cf9 ff3 fsa fc7 sc0 ls1 ws1\"> \u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb h7 y1cfa ff3 fs5 fc7 sc0 ls3b ws3f\">Cost<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1cfb w411 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x756 y1cfb w412 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x710 y1cfb w413 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">75<span class=\"_ _7\"></span>,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x757 y1cfb w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x758 y1cfb w414 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x71e y1cfb w415 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls8b wseb\">87<span class=\"_ _0\"></span>,6<span class=\"_ _7\"></span>87<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfc w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x759 y1cfc w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75a y1cfc w417 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75b y1cfc w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75c y1cfc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75d y1cfc w418 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">134<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfd w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75e y1cfd w41a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x75f y1cfd w41b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">75<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x760 y1cfd w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x761 y1cfd w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x762 y1cfd w41c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">8<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cfe w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x763 y1cfe w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x764 y1cfe w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x765 y1cfe w41e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">421<span class=\"_ _23f\"> </span></div></td><td class=\"c n x766 y1cfe w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x767 y1cfe w41f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">42<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cff w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x768 y1cff w420 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">206<span class=\"_ _23f\"> </span></div></td><td class=\"c n x769 y1cff w421 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">225<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76a y1cff w12e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">437<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76b y1cff w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76c y1cff w422 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">86<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d00 w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76d y1d00 w424 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,9<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76e y1d00 w114 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">76<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76f y1d00 w425 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">858<span class=\"_ _23f\"> </span></div></td><td class=\"c n x770 y1d00 w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x771 y1d00 w426 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">8<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d01 ff3 fs5 fc7 sc0 ls5f ws74\">Accumulated amortisat<span class=\"_ _7\"></span>ion and<span class=\"_ _4\"></span> impairment<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d02 w411 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x772 y1d02 w427 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x773 y1d02 w428 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">73<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x774 y1d02 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x775 y1d02 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x776 y1d02 w220 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7<span class=\"_ _1\"></span>7,<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d03 w429 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x777 y1d03 w42a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">375<span class=\"_ _23f\"> </span></div></td><td class=\"c n x778 y1d03 w42b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">673<span class=\"_ _23f\"> </span></div></td><td class=\"c n x779 y1d03 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77a y1d03 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77b y1d03 w42c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b83 w42d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3ed y1b83 w42e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77c y1b83 w42f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77d y1b83 w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x76b y1b83 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77e y1b83 w430 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77f y1b74 w431 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">6<span class=\"_ _7\"></span>,49<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x780 y1b74 w432 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">75<span class=\"_ _7\"></span>,172<span class=\"_ _23f\"> </span></div></td><td class=\"c n x781 y1b74 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x782 y1b74 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x783 y1b74 w433 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">81,663<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b89 w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x763 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x764 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x784 y1b89 w434 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">317<span class=\"_ _23f\"> </span></div></td><td class=\"c n x785 y1b89 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x786 y1b89 w435 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">317<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w429 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amortisation<span class=\"_ _23f\"> </span></div></td><td class=\"c n x787 y1b76 wf3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">17<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x77c y1b76 w436 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">43<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x788 y1b76 w437 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">82<span class=\"_ _23f\"> </span></div></td><td class=\"c n x789 y1b76 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78a y1b76 w2c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">695<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8a w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78b y1b8a w438 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78c y1b8a w439 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">75,608<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78d y1b8a w43a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd2 wscb\">39<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78e y1b8a w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x552 y1b8a w43b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">82<span class=\"_ _7\"></span>,2<span class=\"_ _7\"></span>75<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d04 ff3 fs5 fc7 sc0 ls5f ws74\">Net book<span class=\"_ _4\"></span> value<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8b w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78f y1b8b w43c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,2<span class=\"_ _7\"></span>87<span class=\"_ _23f\"> </span></div></td><td class=\"c n x790 y1b8b w43d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x78d y1b8b w43e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">4<span class=\"_ _7\"></span>59<span class=\"_ _23f\"> </span></div></td><td class=\"c n x791 y1b8b w43f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x792 y1b8b w9a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x793 y1b8c w440 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>25<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x794 y1b8c w441 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x795 y1b8c w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x796 y1b8c w247 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td><td class=\"c n x797 y1b8c w442 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">6<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w443 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x798 y1b7b w444 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,07<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x799 y1b7b w43c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">1<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79a y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79b y1b7b w247 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>231<span class=\"_ _23f\"> </span></div></td><td class=\"c n x79c y1b7b w445 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>0,0<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr></table>Following <span class=\"_ _0\"></span>the Group upgrading their<span class=\"_ _4\"></span> computer softw<span class=\"_ _4\"></span>are in FY26, all softwar<span class=\"_ _4\"></span>e has been reclassified fr<span class=\"_ _4\"></span>om office equipment. Refer<span class=\"_ _0\"></span> to note 15 f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the recover<span class=\"_ _4\"></span>ability assessment o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>these intangible assets.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "15. <span class=\"_ _23\"></span>Prope<span class=\"_ _7\"></span>r<span class=\"_ _7\"></span>ty<span class=\"_ _0\"></span>, plant and eq<span class=\"_ _7\"></span>uipment<span class=\"_ _23f\"> </span><table class=\"s w446 hb5\" id=\"_597c7445-fe74-43d6-bdc3-55f71067c8d7\"><tr><td></td><td class=\"t m0 x79d hc y1d05 ff3 fsa fc7 sc0 ls1 ws1\">Leased land </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x79e hc y1d06 ff3 fsa fc7 sc0 ls1 ws1\">and<span class=\"_ _23f\"> </span></td><td class=\"t m0 x79f hc y1d07 ff3 fsa fc7 sc0 ls1 ws1\">Plant and<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28a hc y1d08 ff3 fsa fc7 sc0 ls1 ws1\">Office<span class=\"_ _23f\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7a0 hc y1d09 ff3 fsa fc7 sc0 ls1 ws1\">buildings<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a1 hc y1d0a ff3 fsa fc7 sc0 ls1 ws1\">machinery<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a2 hc y1d0b ff3 fsa fc7 sc0 ls1 ws1\">equipment<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d0b ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x7a3 hc y1d0c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d0d ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a4 hc y1d0e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a5 hc y1d0e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1d0f ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>r va<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>i<span class=\"_ _7\"></span>on<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d10 w447 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a6 y1d10 w448 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a7 y1d10 w449 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>,93<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a8 y1d10 w44a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>79<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a9 y1d10 w1d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">229<span class=\"_ _0\"></span>,486<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d11 w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7aa y1d11 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ab y1d11 w44b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>325<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ac y1d11 w44c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>30<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ad y1d11 w44d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,75<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d12 w44e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ae y1d12 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7af y1d12 w44f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls114 ws134\">(<span class=\"_ _4\"></span>109<span class=\"_ _2\"></span>,254<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b0 y1d12 w33e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b1 y1d12 w450 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d13 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b2 y1d13 w451 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b3 y1d13 w452 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">99<span class=\"_ _0\"></span>,002<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b4 y1d13 w453 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,6<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b5 y1d13 w454 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">12<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d14 w41d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b6 y1d14 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1d14 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b8 y1d14 w455 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b9 y1d14 w456 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(42<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d15 w416 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Additions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7aa y1d15 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ba y1d15 w457 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4,1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bb y1d15 w458 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">6<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bc y1d15 w459 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>78<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d16 w44e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ae y1d16 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bd y1d16 w45a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(339)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7be y1d16 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bf y1d16 w45a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(339)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d17 w423 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c0 y1d17 w448 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c1 y1d17 w45b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">102,806<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c2 y1d17 w45c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>89<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c3 y1d17 wb9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">12<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1d18 w45d hb6\"><div class=\"t m0 x1e3 h7 y1c5c ff3 fs5 fc7 sc0 lsa ws10\">Accumulated depreciation<span class=\"_ _4\"></span> and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 h7 y1c53 ff3 fs5 fc7 sc0 ls8 ws8\">impairment<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b6d w447 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 1 <span class=\"_ _4\"></span>April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7a6 y1b6d w45e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,06<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c4 y1b6d w45f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">131<span class=\"_ _7\"></span>,070<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c5 y1b6d w460 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,87<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c6 y1b6d w461 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>36<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>12<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6e w462 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Charge for<span class=\"_ _4\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c7 y1b6e w463 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">379<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c8 y1b6e w464 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>03<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c9 y1b6e w465 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">351<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ca y1b6e w466 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6f w467 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation on disposals<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cb y1b6f w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cc y1b6f w373 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cd y1b6f w453 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ce y1b6f w468 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(<span class=\"_ _7\"></span>10<span class=\"_ _7\"></span>9<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>524)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b70 w103 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change hedge movement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7cf y1b70 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d0 y1b70 w469 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d1 y1b70 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1b70 w46a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">337<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b71 w46b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _4\"></span>translation loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d2 y1b71 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d3 y1b71 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d4 y1b71 w46c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d5 y1b71 w46d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b82 w46e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Impairment loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d6 y1b82 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d7 y1b82 w46f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>246<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d8 y1b82 w470 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d9 y1b82 w471 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>4,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>93<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b73 w419 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b2 y1b73 w472 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2,4<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7da y1b73 w473 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">42<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7db y1b73 w474 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7dc y1b73 w311 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>05<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w41d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Reclassification<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b6 y1b74 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1b74 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b8 y1b74 w475 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(317<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7dd y1b74 w476 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>317<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w462 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Charge for<span class=\"_ _4\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7de y1b75 w477 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">37<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7df y1b75 w438 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>40<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e0 y1b75 w478 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">316<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e1 y1b75 w479 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">7<span class=\"_ _0\"></span>,093<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w46b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign curr<span class=\"_ _4\"></span>ency <span class=\"_ _4\"></span>translation loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d2 y1b76 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d3 y1b76 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e2 y1b76 w47a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(8)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e3 y1b76 w47a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(8)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w423 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7c0 y1b85 w47b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>820<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e4 y1b85 w47c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">4<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e5 y1b85 w47d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">2<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e6 y1b85 w47e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>4,<span class=\"_ _7\"></span>822<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d19 ff3 fs5 fc7 sc0 ls5f ws74\">Net book<span class=\"_ _4\"></span> value<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b79 w423 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e7 y1b79 w47f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">15,156<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e8 y1b79 w114 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">53,729<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e9 y1b79 w480 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">1<span class=\"_ _7\"></span>,96<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ea y1b79 wa1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">7<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>49<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w419 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7eb y1b7a w481 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">15<span class=\"_ _7\"></span>,5<span class=\"_ _7\"></span>28<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ec y1b7a w482 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>30<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ed y1b7a w135 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,7<span class=\"_ _7\"></span>35<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ee y1b7a w483 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">73<span class=\"_ _7\"></span>,59<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w443 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">At 31 March 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ef y1b7b w484 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">15<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>07<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f0 y1b7b w485 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">75<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f1 y1b7b w486 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,70<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f2 y1b7b w487 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>74<span class=\"_ _23f\"> </span></div></td></tr></table>Following <span class=\"_ _0\"></span>the Group upgrading their<span class=\"_ _4\"></span> computer softw<span class=\"_ _4\"></span>are in FY26, all softwar<span class=\"_ _4\"></span>e has been reclassified fr<span class=\"_ _4\"></span>om office equipment. Impairment<span class=\"_ _0\"></span> r<span class=\"_ _7\"></span>eview<span class=\"_ _23f\"> </span>The carrying v<span class=\"_ _4\"></span>alue of <span class=\"_ _0\"></span>the property<span class=\"_ _0\"></span>, plant and equipment, internal development costs, goodwill and intellectual property<span class=\"_ _0\"></span> rights are all within one cash generating unit (<span class=\"_ _0\"></span>CGU), Accoya. <span class=\"_ _0\"></span>The recoverable amount is de<span class=\"_ _4\"></span>termined based on a value in use calcula<span class=\"_ _4\"></span>tion which uses cash flow<span class=\"_ _0\"></span> projections based on Board approved <span class=\"_ _0\"></span>financial forecasts. Cash <span class=\"_ _4\"></span>flows have been projected f<span class=\"_ _0\"></span>or a period of <span class=\"_ _0\"></span>five years plus a terminal <span class=\"_ _0\"></span>value discounted at a pre-tax discount rate of<span class=\"_ _0\"></span> 14.<span class=\"_ _0\"></span>1% per annum (2025: 16.5%) and a growth r<span class=\"_ _4\"></span>ate of<span class=\"_ _4\"></span> 2% to determine their pr<span class=\"_ _4\"></span>esent v<span class=\"_ _4\"></span>alue (2025: 2%).<span class=\"_ _23f\"> </span>The key<span class=\"_ _0\"></span> assumptions used in the v<span class=\"_ _4\"></span>alue in use calculations are: \u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">revenues and oper<span class=\"_ _4\"></span>ating margins;<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the long-term growth rate; and<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the discount rate. </span>No reasonably<span class=\"_ _4\"></span> possible change in assumptions or discount r<span class=\"_ _0\"></span>ate would lead to an impairment. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws146 gs382\">16. Lease<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs383\">(i) Am<span class=\"_ _7\"></span>ount<span class=\"_ _7\"></span>s r<span class=\"_ _7\"></span>eco<span class=\"_ _7\"></span>gnis<span class=\"_ _7\"></span>ed in t<span class=\"_ _7\"></span>he st<span class=\"_ _7\"></span>ate<span class=\"_ _7\"></span>me<span class=\"_ _7\"></span>nt of finan<span class=\"_ _7\"></span>cia<span class=\"_ _7\"></span>l posi<span class=\"_ _7\"></span>tion<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs384\">The statement of<span class=\"_ _0\"></span> financial position shows the <span class=\"_ _0\"></span>following amounts relating <span class=\"_ _4\"></span>to leases:<span class=\"_ _23f\"> </span></div><div class=\"gs385\"><table class=\"s w283 hb7\" id=\"_80b604b2-0975-4c46-9e73-3aa3c0c73793\"><tr><td></td><td></td><td class=\"t m0 x7f3 hc y1d1a ff3 fsa fc7 sc0 ls1 ws1\">Right-of-use assets<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x287 hc y1d1b ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1d1b ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1d1c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d1c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1d1d ff3 fs5 fc7 sc0 ls5f ws74\">Right-of-use assets<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b79 w488 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Properties<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f4 y1b79 w489 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>84<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f5 y1b79 w48a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>424<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w48b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Plant equipment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f6 y1b7a w35d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">781<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f7 y1b7a w48c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1,1<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x7f8 y1b7b w1a3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,62<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7f9 y1b7b w48d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>61<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs386\">Additions to <span class=\"_ _4\"></span>the right-of<span class=\"_ _0\"></span>-use assets during the financial <span class=\"_ _4\"></span>year <span class=\"_ _0\"></span>were \u20ac7<span class=\"_ _4\"></span>6,000 (2025: </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs387\">\u20ac2,036,<span class=\"_ _0\"></span>000). </div><div class=\"gs388\"><table class=\"s w48e hb8\" id=\"_89a6c891-2b99-459f-9b5c-bea5185aecb9\"><tr><td></td><td></td><td class=\"t m0 x7a2 hc y1d1e ff3 fsa fc7 sc0 ls1 ws1\">Present v<span class=\"_ _4\"></span>alue of minimum  </td></tr><tr><td></td><td class=\"t m0 x7fa hc y1d1f ff3 fsa fc7 sc0 ls1 ws1\" colspan=\"2\">lease payments<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x287 hc y1d20 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d20 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x28a hc y1d21 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d21 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1d22 ff3 fs5 fc7 sc0 lsa ws10\">Amounts payable<span class=\"_ _0\"></span> under lease liabilities:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8a w48f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Within one year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41c y1b8a w490 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,01<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7fb y1b8a w491 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,12<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w492 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws3f\">In the second to fifth years inclusive<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7fc y1b78 w493 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7fd y1b78 w494 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>89<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w495 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">After five years<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7fe y1b79 w496 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>57<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7ff y1b79 w497 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>58<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w498 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Less: future finance charges<span class=\"_ _23f\"> </span></div></td><td class=\"c n x800 y1b8c w499 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(1,<span class=\"_ _7\"></span>232)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x801 y1b8c w49a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">(1,<span class=\"_ _7\"></span>315)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w49b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Present <span class=\"_ _4\"></span>value of lease obliga<span class=\"_ _4\"></span>tions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x802 y1b7b w49c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td><td class=\"c n x803 y1b7b w49d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>28<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"gs389\"><table class=\"s w283 hb9\" id=\"_1f01c28f-e0ee-4f94-af79-bff8f0b8e3fe\"><tr><td></td><td></td><td class=\"t m0 x7a2 hc y1d23 ff3 fsa fc7 sc0 ls1 ws1\">Minimum lease payments<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x287 hc y1d24 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d24 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x28a hc y1d25 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d25 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1d26 ff3 fs5 fc7 sc0 lsa ws10\">Amounts payable<span class=\"_ _0\"></span> under lease liabilities:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b78 w48f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Within one year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x804 y1b78 w2d3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">831<span class=\"_ _23f\"> </span></div></td><td class=\"c n x805 y1b78 w49e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">961<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w492 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws3f\">In the second to fifth years inclusive<span class=\"_ _23f\"> </span></div></td><td class=\"c n x806 y1b79 w49f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1,1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x807 y1b79 w4a0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,7<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w495 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">After five years<span class=\"_ _23f\"> </span></div></td><td class=\"c n x808 y1b8c w4a1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,4<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x809 y1b8c w4a2 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>.<span class=\"_ _7\"></span>523<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w49b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Present <span class=\"_ _4\"></span>value of lease obliga<span class=\"_ _4\"></span>tions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x802 y1b7b w49c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>37<span class=\"_ _23f\"> </span></div></td><td class=\"c n x803 y1b7b w49d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4,<span class=\"_ _7\"></span>28<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr></table></div>(ii) A<span class=\"_ _7\"></span>mount<span class=\"_ _7\"></span>s r<span class=\"_ _7\"></span>eco<span class=\"_ _7\"></span>gnis<span class=\"_ _7\"></span>ed in t<span class=\"_ _7\"></span>he st<span class=\"_ _7\"></span>at<span class=\"_ _7\"></span>eme<span class=\"_ _7\"></span>nt of pr<span class=\"_ _7\"></span>ofit and l<span class=\"_ _7\"></span>oss<span class=\"_ _23f\"> </span>The statement of<span class=\"_ _0\"></span> comprehensive income shows <span class=\"_ _4\"></span>the follo<span class=\"_ _4\"></span>wing amounts relating <span class=\"_ _4\"></span>to leases:<span class=\"_ _23f\"> </span><table class=\"s w4a3 hba\" id=\"_d6800aed-f716-4c6f-81bf-8b3402650060\"><tr><td></td><td class=\"t m0 x2c6 hc y1d27 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d27 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d28 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d28 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb hd y1d29 ff2 fs5 fc7 sc0 ls1 ws1\">Depreciation charge of<span class=\"_ _0\"></span> right-of-use assets<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d2a w488 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Properties<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80a y1d2a w4a4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">507<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80b y1d2a w4a5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">628<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d2b w48b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Plant equipment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80c y1d2b w4a6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>31<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80d y1d2b w4a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">610<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x80e y1d2c w4a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,0<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td><td class=\"c n x80f y1d2c w4a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>38<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d2d w4aa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest expense (included in <span class=\"_ _4\"></span>finance cost<span class=\"_ _4\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x810 y1d2d w2dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">173<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e1 y1d2d w2f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>56<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1d2e w4ab h93\"><div class=\"t m0 x1e3 hd y1bca ff2 fs5 fc7 sc0 ls1 ws1\">Expense relating to short-term leases (included in cos<span class=\"_ _4\"></span>t of goods sold and<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x811 y1d2e w4ac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">26<span class=\"_ _23f\"> </span></div></td><td class=\"c n x812 y1d2e w4ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7b w4ae h96\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Expense relating to leases o<span class=\"_ _4\"></span>f low-v<span class=\"_ _4\"></span>alue assets that are no<span class=\"_ _4\"></span>t shown above as<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">short-term leases (included in administrative expenses<span class=\"_ _2\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x813 y1b7b w4af h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">129<span class=\"_ _23f\"> </span></div></td><td class=\"c n x814 y1b7b w4b0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">47<span class=\"_ _23f\"> </span></div></td></tr></table>The total cash outflo<span class=\"_ _4\"></span>w f<span class=\"_ _0\"></span>or leases in 2026 was \u20ac1,382,<span class=\"_ _0\"></span>000 (2025: \u20ac864,000<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span>The Group<span class=\"_ _0\"></span>\u2019s leasing activities and ho<span class=\"_ _4\"></span>w <span class=\"_ _4\"></span>these are accounted f<span class=\"_ _0\"></span>or:<span class=\"_ _23f\"> </span>The Group leases <span class=\"_ _4\"></span>various offices, land and plant equipment. R<span class=\"_ _4\"></span>ental contracts are <span class=\"_ _0\"></span>typically made for<span class=\"_ _0\"></span> fixed periods of<span class=\"_ _0\"></span> one to ten y<span class=\"_ _0\"></span>ears, although, if appropriate, a longer <span class=\"_ _0\"></span>term may be entered into<span class=\"_ _4\"></span>. Lease terms ar<span class=\"_ _4\"></span>e negotiated on an individual basis and contain a <span class=\"_ _4\"></span>wide range of<span class=\"_ _4\"></span> different <span class=\"_ _0\"></span>terms and conditions. The lease agreements do not impose an<span class=\"_ _4\"></span>y co<span class=\"_ _4\"></span>venants, but leased assets may<span class=\"_ _4\"></span> not be used as security <span class=\"_ _0\"></span>for borrowing purposes. L<span class=\"_ _4\"></span>ease extension options and lease termination options ar<span class=\"_ _0\"></span>e only included in the calculation of<span class=\"_ _0\"></span> the lease liability if<span class=\"_ _0\"></span> there is reasonable certainty<span class=\"_ _0\"></span> that the<span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>will be exercised. Some o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the Group<span class=\"_ _4\"></span>\u2019s leases ha<span class=\"_ _4\"></span>ve extension and termination options <span class=\"_ _7\"></span>attached to them. Each lease payment is allocated betw<span class=\"_ _4\"></span>een the liability<span class=\"_ _4\"></span> and finance cost. <span class=\"_ _0\"></span>The finance cost is charged to <span class=\"_ _0\"></span>the statement of compr<span class=\"_ _4\"></span>ehensive income over<span class=\"_ _0\"></span> the lease period to produce a constant periodic rate o<span class=\"_ _4\"></span>f inter<span class=\"_ _4\"></span>est on the r<span class=\"_ _4\"></span>emaining balance of <span class=\"_ _0\"></span>the liability for<span class=\"_ _0\"></span> each period. The right of<span class=\"_ _4\"></span> use asset is depreciated o<span class=\"_ _4\"></span>ver <span class=\"_ _0\"></span>the shorter of <span class=\"_ _0\"></span>the asset\u2019s useful lif<span class=\"_ _0\"></span>e and the lease term on a straight-line basis.<span class=\"_ _23f\"> </span><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs38c\">Assets and liabilities arising fr<span class=\"_ _4\"></span>om a lease are initially measur<span class=\"_ _0\"></span>ed on a present value basis. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs38d\">Lease liabilities include the ne<span class=\"_ _4\"></span>t present <span class=\"_ _4\"></span>value of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>following lease payments:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls4c ws9a gs38e\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7 ws1\">Fixed payments (including in-substance fix<span class=\"_ _4\"></span>ed payments<span class=\"_ _0\"></span>), less any lease incen<span class=\"_ _4\"></span>tives receivable;<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs38f\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">V<span class=\"_ _0\"></span>ariable lease payments that are based on an index or<span class=\"_ _0\"></span> a rate;<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs390\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Amounts expected to be pay<span class=\"_ _0\"></span>able by the lessee under<span class=\"_ _0\"></span> residual value guaran<span class=\"_ _4\"></span>tees;<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs391\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The exercise price o<span class=\"_ _4\"></span>f a purchase op<span class=\"_ _4\"></span>tion if <span class=\"_ _0\"></span>the lessee is reasonably certain to ex<span class=\"_ _0\"></span>ercise </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs392\">that option; and<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs393\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Payments of<span class=\"_ _0\"></span> penalties for<span class=\"_ _4\"></span> terminating <span class=\"_ _4\"></span>the lease, if <span class=\"_ _4\"></span>the lease term re<span class=\"_ _4\"></span>flects the lessee </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5a gs394\">exercising tha<span class=\"_ _4\"></span>t option.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs395\">The lease payments are discounted using <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s incremental borr<span class=\"_ _4\"></span>owing rate, being </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs396\">the rate <span class=\"_ _4\"></span>that the Group <span class=\"_ _0\"></span>would have to pay<span class=\"_ _0\"></span> to borrow<span class=\"_ _0\"></span> the funds necessary <span class=\"_ _0\"></span>to obtain an </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs397\">asset of<span class=\"_ _0\"></span> similar economic environment <span class=\"_ _4\"></span>within similar <span class=\"_ _4\"></span>terms and conditions.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs398\">Right of<span class=\"_ _4\"></span> use assets are measured a<span class=\"_ _4\"></span>t cost comprising the <span class=\"_ _4\"></span>following:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs399\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The amount of<span class=\"_ _4\"></span> initial measurement of<span class=\"_ _0\"></span> lease liability;<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs39a\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Any lease pa<span class=\"_ _4\"></span>yments made at or be<span class=\"_ _4\"></span>fore <span class=\"_ _4\"></span>the commencement date less any<span class=\"_ _0\"></span> lease incentives </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs39b\">received;<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs39c\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Any initial dir<span class=\"_ _4\"></span>ect costs; and<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs39d\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">Restoration costs.<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs39e\">Payments associated <span class=\"_ _0\"></span>with short-term leases and leases of low<span class=\"_ _0\"></span> value are recognised on a </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs39f\">straight-line basis as an expense in <span class=\"_ _0\"></span>the statement of compr<span class=\"_ _4\"></span>ehensive income. Short-term </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3a0\">leases are leases <span class=\"_ _4\"></span>with a lease term of<span class=\"_ _0\"></span> 12 months or less. Low-value asse<span class=\"_ _4\"></span>ts comprise of small </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3a1\">items of<span class=\"_ _4\"></span> office furniture and equipmen<span class=\"_ _4\"></span>t.<span class=\"_ _23f\"> </span></div><table class=\"s w5ea hc9\" id=\"_a03d2107-aeaa-4703-8534-4d52d55861e9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da1 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da2 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da2 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1da3 ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1da3 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1da5 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1da6 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1da6 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1da7 ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d82 w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1d82 w5ec h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>4,8<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x965 y1d82 w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x966 y1d82 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x967 y1d82 w5ee h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1da0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3<span class=\"_ _7\"></span>,337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x969 y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96a y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96b y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96c y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96d y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96e y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96f y1b7b w5f0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x970 y1b7b w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x971 y1b7b w5f1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(<span class=\"_ _7\"></span>78,<span class=\"_ _7\"></span>589)<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5f2 hca\" id=\"_1ce226c1-eb0a-4c14-abe3-e33a15309bd9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da8 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da9 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da9 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1daa ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1daa ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1dac ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1dad w5de hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1dad w5df hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1dae ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1daf w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1daf w5f3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,08<span class=\"_ _4\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x972 y1daf w5f4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x973 y1daf w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x974 y1daf w5f5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(55<span class=\"_ _7\"></span>,700)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1db0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x975 y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x976 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x977 y1d98 w5b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x978 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x979 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1d98 w5f6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>6)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x97a y1b7b w5f7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _0\"></span>67<span class=\"_ _2\"></span>,806)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97b y1b7b w5f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97c y1b7b w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97d y1b7b w5f9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs3a3\">17<span class=\"_ _2\"></span>.  Financial asset at fair value t<span class=\"_ _7\"></span>hrough pr<span class=\"_ _7\"></span>ofit or loss<span class=\"_ _23f\"> </span></div><div class=\"gs2c3\"><table class=\"s w4b1 hbb\" id=\"_1ab9db8a-b07b-4d2b-bab9-737e400c2929\"><tr><td></td><td class=\"t m0 x2c6 hc y1d2f ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d2f ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d30 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d30 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b7b w4b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Shares held in Cleantech Building Materials PL<span class=\"_ _0\"></span>C<span class=\"_ _23f\"> </span></div></td><td class=\"c n x815 y1b7b w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x816 y1b7b w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3a4\">Accsys <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>echnologies PLC had pr<span class=\"_ _4\"></span>eviously pur<span class=\"_ _4\"></span>chased a total o<span class=\"_ _4\"></span>f 21,666,<span class=\"_ _0\"></span>734 unlisted Ordinary </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3a5\">shares in Diamond <span class=\"_ _0\"></span>Wood China Limited. On 23 December 2016, Cleantech Building </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3a6\">Materials PL<span class=\"_ _0\"></span>C acquired Diamond W<span class=\"_ _0\"></span>ood China. On 19 April 2017 Cleantech Building </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3a7\">Materials acquired <span class=\"_ _4\"></span>the 21,666,734 shar<span class=\"_ _4\"></span>es previously<span class=\"_ _4\"></span> owned by<span class=\"_ _0\"></span> the Company and in r<span class=\"_ _4\"></span>eturn </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3a8\">the Company<span class=\"_ _4\"></span> has been issued with 520<span class=\"_ _4\"></span>,001 shar<span class=\"_ _4\"></span>es in Cleantech Building Materials PL<span class=\"_ _0\"></span>C. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3a9\">There continues <span class=\"_ _4\"></span>to be no active market <span class=\"_ _0\"></span>for these shar<span class=\"_ _0\"></span>es as at 31 March 2026. As such </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3aa\">a reliable f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value cannot be calculated and the inves<span class=\"_ _4\"></span>tment is carried at a nil f<span class=\"_ _4\"></span>air <span class=\"_ _4\"></span>value </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ab\">(2025: nil).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ac\">A<span class=\"_ _4\"></span> total of<span class=\"_ _0\"></span> 498,522 shares wer<span class=\"_ _4\"></span>e held at 31 March 2026 (2025: 498,522).<span class=\"_ _23f\"> </span></div><div class=\"t m0 hf ff3 fsc fc0 sc0 ls2 ws60 gs3c4\">21. <span class=\"_ _23\"></span>T<span class=\"_ _2\"></span>rade and other re<span class=\"_ _7\"></span>ceivables<span class=\"_ _23f\"> </span></div><div class=\"gs2be\"><table class=\"s w283 h9b\" id=\"_e93f5912-a52a-4730-b5af-16144804040b\"><tr><td></td><td class=\"t m0 x287 hc y1d33 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d33 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x28a hc y1d34 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d34 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b75 w443 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade receivables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81f y1b75 w460 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,7<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x820 y1b75 w4c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>81<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w4c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed fr<span class=\"_ _0\"></span>om joint venture<span class=\"_ _23f\"> </span></div></td><td class=\"c n x821 y1b76 w4c2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">13,410<span class=\"_ _23f\"> </span></div></td><td class=\"c n x822 y1b76 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w4c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other receiv<span class=\"_ _4\"></span>ables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x823 y1b85 w4c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">666<span class=\"_ _23f\"> </span></div></td><td class=\"c n x824 y1b85 w4c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">50<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _4\"></span>A<span class=\"_ _0\"></span>T receivable<span class=\"_ _23f\"> </span></div></td><td class=\"c n x825 y1b78 w344 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>526<span class=\"_ _23f\"> </span></div></td><td class=\"c n x826 y1b78 w353 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">1,106<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w4c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Prepayments and accrued income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x827 y1b79 w4c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">2,6<span class=\"_ _7\"></span>43<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bf y1b79 w4c9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w4ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Financial instruments<span class=\"_ _23f\"> </span></div></td><td class=\"c n x828 y1b7a w4cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x829 y1b7a w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x2aa y1b7b wb3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">30<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x82a y1b7b wb4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">15,601<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3c5\">The Directors consider<span class=\"_ _4\"></span> that <span class=\"_ _4\"></span>the carrying amount of<span class=\"_ _4\"></span> trade and o<span class=\"_ _4\"></span>ther receiv<span class=\"_ _4\"></span>ables is </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3c6\">approximately<span class=\"_ _0\"></span> equal to their<span class=\"_ _4\"></span> fair<span class=\"_ _0\"></span> value. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>rade and other<span class=\"_ _0\"></span> receivables in the abov<span class=\"_ _4\"></span>e table are </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3c7\">stated net of<span class=\"_ _0\"></span> provision for<span class=\"_ _0\"></span> doubtful debts. The majority<span class=\"_ _0\"></span> of tr<span class=\"_ _0\"></span>ade and other receivables is </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3c8\">denominated in Euros, <span class=\"_ _4\"></span>with \u20ac5,017<span class=\"_ _2\"></span>,000 of<span class=\"_ _0\"></span> the trade and other<span class=\"_ _0\"></span> receivables denominated in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3c9\">US Dollars (2025: \u20ac401,000<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ca\">The age of<span class=\"_ _4\"></span> receivables, ex<span class=\"_ _4\"></span>cluding the joint <span class=\"_ _0\"></span>venture, past due but not impaired is as <span class=\"_ _4\"></span>follows:<span class=\"_ _23f\"> </span></div><div class=\"gs3cb\"><table class=\"s w283 h98\" id=\"_2a93e337-3fb6-487f-b0eb-fe0e79327f06\"><tr><td></td><td class=\"t m0 x287 hc y1d31 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d31 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x28a hc y1d32 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d32 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8a w4b3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Up to 30 days o<span class=\"_ _4\"></span>verdue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x817 y1b8a w4b4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>26<span class=\"_ _23f\"> </span></div></td><td class=\"c n x818 y1b8a w4b5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">9<span class=\"_ _7\"></span>74<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4b6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Over 30 da<span class=\"_ _4\"></span>ys and up to 60 days o<span class=\"_ _4\"></span>verdue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x819 y1b78 w4b7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x62f y1b78 w4b8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">25<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w4b9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Over 60 da<span class=\"_ _4\"></span>ys and up to 90 days o<span class=\"_ _4\"></span>verdue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81a y1b79 w4ba h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81b y1b79 w4bb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4bc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Over 90 da<span class=\"_ _4\"></span>ys overdue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81c y1b8c w4bd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5f ws74\">833<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81d y1b8c w4be h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x7f8 y1b7b w4bf h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">2<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81e y1b7b w353 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">1<span class=\"_ _7\"></span>,019<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3cd\">Based on the curren<span class=\"_ _4\"></span>t debtor pr<span class=\"_ _4\"></span>ofile the Gr<span class=\"_ _4\"></span>oup does not expect any<span class=\"_ _0\"></span> bad debts to occur<span class=\"_ _0\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ce\">As a result of<span class=\"_ _0\"></span> this, no material expected credit losses are expected and <span class=\"_ _0\"></span>therefore no E<span class=\"_ _4\"></span>CL </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3cf\">provision has been pr<span class=\"_ _4\"></span>ovided f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>within these <span class=\"_ _4\"></span>financial statements. </div><div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs3d0\">22<span class=\"_ _7\"></span>. <span class=\"_ _6\"></span>T<span class=\"_ _2\"></span>ra<span class=\"_ _7\"></span>de and othe<span class=\"_ _7\"></span>r payables<span class=\"_ _23f\"> </span></div><div class=\"gs3d1\"><table class=\"s w4d2 hbc\" id=\"_5f97cd34-0a5e-4549-8d86-6b4dff1bcfb1\"><tr><td></td><td class=\"t m0 x2c6 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8a w4d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x830 y1b8a w4d4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td><td class=\"c n x831 y1b8a w4d5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,4<span class=\"_ _7\"></span>36<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed <span class=\"_ _4\"></span>to joint ventur<span class=\"_ _0\"></span>e<span class=\"_ _23f\"> </span></div></td><td class=\"c n x832 y1b78 w4d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6,9<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x625 y1b78 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8b w4d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other <span class=\"_ _4\"></span>taxes and social security pay<span class=\"_ _4\"></span>able<span class=\"_ _23f\"> </span></div></td><td class=\"c n x833 y1b8b w29d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x834 y1b8b w4d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">61<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x835 y1b8c w4db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x836 y1b8c w4dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x837 y1b7b w4dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">26<span class=\"_ _1\"></span>,96<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x838 y1b7b w4de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">16,59<span class=\"_ _0\"></span>0<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws6a gs47d\">29<span class=\"_ _2\"></span>. Financial <span class=\"_ _7\"></span>instrume<span class=\"_ _7\"></span>nts<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs47e\">Financial instruments<span class=\"_ _23f\"> </span></div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls1 ws140 gs47f\">Lease liabilities<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs480\">Lease creditors of<span class=\"_ _0\"></span> \u20ac3,337<span class=\"_ _0\"></span>,000 as at 31 Mar<span class=\"_ _4\"></span>ch 2026 (2025: \u20ac4,283,<span class=\"_ _0\"></span>000) relates to <span class=\"_ _0\"></span>various </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs481\">offices, land, plant and equipment <span class=\"_ _4\"></span>that the Gr<span class=\"_ _4\"></span>oup leases (<span class=\"_ _0\"></span>see note 16). </div><div class=\"t m0 h4 ff4 fs2 fc7 sc0 ls120 wsd4 gs482\">Capital risk management<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs483\">The Group manages its capital base to ensur<span class=\"_ _0\"></span>e that entities in the Group <span class=\"_ _0\"></span>will be able to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs484\">continue as a going concern and to maintain in<span class=\"_ _4\"></span>vestor<span class=\"_ _2\"></span>, creditor and mark<span class=\"_ _4\"></span>et confidence in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs485\">sustaining the <span class=\"_ _4\"></span>future developmen<span class=\"_ _4\"></span>t of <span class=\"_ _0\"></span>the Group. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs486\">The capital structure of<span class=\"_ _0\"></span> the Group consists of<span class=\"_ _0\"></span> equity attributable to owners o<span class=\"_ _0\"></span>f the parent </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs487\">Company<span class=\"_ _0\"></span>, comprising share capital, reserves and accumula<span class=\"_ _4\"></span>ted losses, together<span class=\"_ _0\"></span> with </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs488\">undrawn committed debt <span class=\"_ _4\"></span>facilities. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs489\">The Board revie<span class=\"_ _4\"></span>ws the capital structur<span class=\"_ _0\"></span>e on a regular basis. <span class=\"_ _4\"></span>The Group<span class=\"_ _0\"></span>\u2019s capital allocation </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs48a\">strategy<span class=\"_ _0\"></span> is to de-leverage <span class=\"_ _4\"></span>the balance sheet. <span class=\"_ _0\"></span>As at 31 March 2026, the lever<span class=\"_ _4\"></span>age ratio (<span class=\"_ _0\"></span>net </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs48b\">debt/<span class=\"_ _0\"></span>underlying EBITDA<span class=\"_ _0\"></span>) was 1.<span class=\"_ _0\"></span>96x (2025: 2.52x<span class=\"_ _4\"></span>).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs48c\">The Group<span class=\"_ _0\"></span>\u2019s primary<span class=\"_ _0\"></span> debt facilities <span class=\"_ _4\"></span>with HSBC and ABN <span class=\"_ _0\"></span>AMRO include covenants on </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs48d\">leverage and in<span class=\"_ _4\"></span>terest cov<span class=\"_ _4\"></span>er<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>The Group has fully<span class=\"_ _0\"></span> complied with these cov<span class=\"_ _4\"></span>enants during the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs48e\">year<span class=\"_ _2\"></span>, and there are no indications <span class=\"_ _0\"></span>that the Group w<span class=\"_ _4\"></span>ould have difficulty<span class=\"_ _4\"></span> complying with <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs48f\">covenants <span class=\"_ _0\"></span>when they <span class=\"_ _0\"></span>will be next tested on 30 <span class=\"_ _4\"></span>June 2026.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs490\">No final dividend is proposed in 2026 (2025: \u20acnil). <span class=\"_ _0\"></span>The Board deems it prudent f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs491\">Group to main<span class=\"_ _4\"></span>tain a strong statement o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>financial position during phases one and two o<span class=\"_ _4\"></span>f </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs492\">the Group<span class=\"_ _0\"></span>\u2019s F<span class=\"_ _0\"></span>OCUS strategy<span class=\"_ _0\"></span>. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs494\">Financial Instruments by category<span class=\"_ _23f\"> </span></div><div class=\"gs495\"><table class=\"s w5dd hc6\" id=\"_9559bbf5-087e-45df-b76e-d9b7b17850a3\"><tr><td></td><td></td><td class=\"t m0 x944 hc y1d8b ff3 fsa fc7 sc0 ls129 ws14d\">At <span class=\"ls1 ws1\"> </span></td><td class=\"t m0 x945 hc y1d8c ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d8d ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x947 hc y1d8e ff3 fsa fc7 sc0 ls1 ws1\">amortised </td><td class=\"t m0 x6a2 hc y1d8f ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d8f ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d91 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d92 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d93 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d93 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d94 ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d95 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1d95 w5e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">25<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>867<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94c y1d95 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94d y1d95 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41d y1d95 w5e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">2<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cab wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94e y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94f y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x950 y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x951 y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d96 ff2 fs5 fc7 sc0 ls1 wscb\">Derivative financial </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f7 y1d98 w5e3 hc7\"><div class=\"t m0 x1e3 hd y1d97 ff2 fs5 fc7 sc0 ls1 ws1\">instruments measured at<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws74\">fair v<span class=\"_ _4\"></span>alue through other<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">comprehensive income<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x952 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x953 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x954 y1d98 w4cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x955 y1d98 w5e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x956 y1b7b w5e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x957 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x819 y1b7b w5e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">38<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x958 y1b7b w119 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"gs496\"><table class=\"s w5dd hc8\" id=\"_d40e5732-bc8e-4a30-bb93-1e8822f77bbf\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1d99 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d9a ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1d9a ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1d9b ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d9b ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d9d ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d9e w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d9e w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d9f ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1da0 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x959 y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95a y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>390<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d84 wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x95c y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95d y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95e y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95f y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x960 y1b7b w5e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>13<span class=\"_ _23f\"> </span></div></td><td class=\"c n x961 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x962 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x963 y1b7b w5e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>81<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"gs497\"><table class=\"s w5ea hc9\" id=\"_a03d2107-aeaa-4703-8534-4d52d55861e9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da1 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da2 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da2 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1da3 ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1da3 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1da5 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1da6 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1da6 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1da7 ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d82 w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1d82 w5ec h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>4,8<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x965 y1d82 w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x966 y1d82 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x967 y1d82 w5ee h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1da0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3<span class=\"_ _7\"></span>,337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x969 y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96a y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96b y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96c y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96d y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96e y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96f y1b7b w5f0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x970 y1b7b w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x971 y1b7b w5f1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(<span class=\"_ _7\"></span>78,<span class=\"_ _7\"></span>589)<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"gs498\"><table class=\"s w5f2 hca\" id=\"_1ce226c1-eb0a-4c14-abe3-e33a15309bd9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da8 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da9 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da9 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1daa ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1daa ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1dac ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1dad w5de hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1dad w5df hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1dae ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1daf w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1daf w5f3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,08<span class=\"_ _4\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x972 y1daf w5f4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x973 y1daf w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x974 y1daf w5f5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(55<span class=\"_ _7\"></span>,700)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1db0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x975 y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x976 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x977 y1d98 w5b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x978 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x979 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1d98 w5f6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>6)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x97a y1b7b w5f7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _0\"></span>67<span class=\"_ _2\"></span>,806)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97b y1b7b w5f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97c y1b7b w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97d y1b7b w5f9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table></div>All assets and liabilities mature <span class=\"_ _0\"></span>within one year e<span class=\"_ _4\"></span>xcept f<span class=\"_ _0\"></span>or the lease liabilities, f<span class=\"_ _0\"></span>or which details are given in no<span class=\"_ _4\"></span>te 16 and loans, for<span class=\"_ _0\"></span> which details are given in no<span class=\"_ _4\"></span>te 26.<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade payables ar<span class=\"_ _4\"></span>e payable on <span class=\"_ _4\"></span>various terms, <span class=\"_ _0\"></span>typically not longer <span class=\"_ _0\"></span>than 30 to 90 days.<span class=\"_ _23f\"> </span>Derivative <span class=\"_ _0\"></span>financial instruments measured at fair<span class=\"_ _0\"></span> value thr<span class=\"_ _4\"></span>ough other compr<span class=\"_ _4\"></span>ehensive income comprise for<span class=\"_ _0\"></span>eign currency f<span class=\"_ _0\"></span>orward contracts used by<span class=\"_ _0\"></span> the Group to manage its foreign e<span class=\"_ _4\"></span>xchange risk.<span class=\"_ _23f\"> </span>Market<span class=\"_ _4\"></span> risk<span class=\"_ _23f\"> </span>The Group<span class=\"_ _0\"></span>\u2019s activities e<span class=\"_ _4\"></span>xpose it primarily <span class=\"_ _4\"></span>to the financial risk<span class=\"_ _4\"></span>s of changes in <span class=\"_ _0\"></span>foreign currency<span class=\"_ _0\"></span> exchange rates and interest r<span class=\"_ _4\"></span>ates.<span class=\"_ _23f\"> </span>Financial risk management objectives<span class=\"_ _23f\"> </span>The Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>treasury policy<span class=\"_ _0\"></span> is structured to ensure <span class=\"_ _4\"></span>that adequate financial resour<span class=\"_ _0\"></span>ces are available <span class=\"_ _0\"></span>for the de<span class=\"_ _4\"></span>velopment of<span class=\"_ _0\"></span> its business whilst managing its currency<span class=\"_ _0\"></span>, interest rate, counterparty<span class=\"_ _0\"></span> credit and liquidity risks. <span class=\"_ _0\"></span>The Group<span class=\"_ _0\"></span>\u2019s tr<span class=\"_ _4\"></span>easury str<span class=\"_ _4\"></span>ategy and policy<span class=\"_ _0\"></span> are developed centr<span class=\"_ _4\"></span>ally and appr<span class=\"_ _4\"></span>oved by<span class=\"_ _0\"></span> the Board. Foreign cu<span class=\"_ _4\"></span>rrency risk management<span class=\"_ _23f\"> </span>The Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>functional currency is the Eur<span class=\"_ _0\"></span>o with the majority<span class=\"_ _4\"></span> of oper<span class=\"_ _4\"></span>ating costs and balances denominated in Euros. Equity<span class=\"_ _0\"></span> contributions into Accoy<span class=\"_ _4\"></span>a USA<span class=\"_ _4\"></span> and a smaller proportion of<span class=\"_ _0\"></span> revenue and expenditure ar<span class=\"_ _4\"></span>e incurred in US dollars and expenditure is  also incurred in pounds sterling. In addition some raw<span class=\"_ _0\"></span> materials, while priced in Euros, are sourced fr<span class=\"_ _4\"></span>om countries which ar<span class=\"_ _4\"></span>e not within <span class=\"_ _0\"></span>the Eurozone. <span class=\"_ _4\"></span>The Group undertakes r<span class=\"_ _4\"></span>olling 12 month hedging on a proportion of<span class=\"_ _0\"></span> US dollar-based acetic anhydride supply<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>The Group monitors any<span class=\"_ _4\"></span> potential underlying exposure <span class=\"_ _0\"></span>to other exchange ra<span class=\"_ _4\"></span>tes. If ex<span class=\"_ _0\"></span>change rates changed by 5% <span class=\"_ _4\"></span>from exchange r<span class=\"_ _4\"></span>ates at 31 March 2026, <span class=\"_ _4\"></span>the effect on <span class=\"_ _4\"></span>the P&amp;L <span class=\"_ _0\"></span>from the rev<span class=\"_ _4\"></span>aluation of:<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">T<span class=\"_ _2\"></span>rade Receivables \u2013 P&amp;L<span class=\"_ _0\"></span> impact would not be material (2025: not material). <span class=\"_ _0\"></span>The details of </span>the T<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>ade receivables per<span class=\"_ _0\"></span> Currency is disclosed in note 21 <span class=\"_ _4\"></span>with the US Dollar<span class=\"_ _4\"></span> receivables held in Titan <span class=\"_ _0\"></span>Wood Inc, <span class=\"_ _0\"></span>which has a US Dollar reporting currency<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">T<span class=\"_ _2\"></span>rade payables \u2013 P&amp;L<span class=\"_ _0\"></span> impact would be approxima<span class=\"_ _4\"></span>tely \u20ac178,<span class=\"_ _0\"></span>000 (2025: \u20ac104,000<span class=\"_ _4\"></span>).<span class=\"_ _23f\"> </span></span>Inte<span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>st rat<span class=\"_ _7\"></span>e ris<span class=\"_ _7\"></span>k man<span class=\"_ _7\"></span>age<span class=\"_ _7\"></span>ment<span class=\"_ _23f\"> </span>Up to <span class=\"_ _4\"></span>the liquidation of<span class=\"_ _4\"></span> T<span class=\"_ _2\"></span>rico<span class=\"_ _4\"></span>ya UK Ltd in December<span class=\"_ _0\"></span> 2024, some of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s borrowings had <span class=\"_ _0\"></span>variable interest rates based on a r<span class=\"_ _4\"></span>elevant benchmark (i.e. EURIBOR<span class=\"_ _0\"></span>) plus an agreed margin. Surplus <span class=\"_ _4\"></span>funds are inves<span class=\"_ _4\"></span>ted in short term interes<span class=\"_ _4\"></span>t rate deposits to reduce exposure <span class=\"_ _0\"></span>to changes in interest rates. <span class=\"_ _0\"></span>The Group does not currently<span class=\"_ _4\"></span> enter into any<span class=\"_ _4\"></span> interest r<span class=\"_ _4\"></span>ate hedging arrangements. Follo<span class=\"_ _4\"></span>wing the liquidation of<span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>ricoya UK Ltd, inter<span class=\"_ _4\"></span>est rates on loans are <span class=\"_ _0\"></span>floating on a margin above EURIBOR (<span class=\"_ _0\"></span>see note 26<span class=\"_ _0\"></span>). In the prior<span class=\"_ _0\"></span> year<span class=\"_ _2\"></span>, if the interes<span class=\"_ _4\"></span>t rate changed by<span class=\"_ _0\"></span> 5% on loans which had a variance interest element, <span class=\"_ _0\"></span>the P&amp;L impact w<span class=\"_ _4\"></span>ould have been appro<span class=\"_ _4\"></span>ximately \u20ac341,<span class=\"_ _0\"></span>000. Credit risk management<span class=\"_ _23f\"> </span>The Group is exposed <span class=\"_ _4\"></span>to credit risk due to its <span class=\"_ _0\"></span>trade receivables fr<span class=\"_ _4\"></span>om customers and cash deposits with <span class=\"_ _4\"></span>financial institutions. <span class=\"_ _4\"></span>The Group<span class=\"_ _0\"></span>\u2019s maximum exposur<span class=\"_ _4\"></span>e to credit risk is limited to <span class=\"_ _4\"></span>their carrying amount r<span class=\"_ _4\"></span>ecognised at the balance sheet date.<span class=\"_ _23f\"> </span>The Group ensures <span class=\"_ _0\"></span>that sales are made to customers with an appr<span class=\"_ _0\"></span>opriate credit history <span class=\"_ _0\"></span>to reduce the risk wher<span class=\"_ _4\"></span>e this is considered necessary<span class=\"_ _2\"></span>. The Directors consider<span class=\"_ _0\"></span> the trade r<span class=\"_ _0\"></span>eceivables at year<span class=\"_ _4\"></span> end to be of<span class=\"_ _0\"></span> good credit quality including <span class=\"_ _4\"></span>those that are past due (<span class=\"_ _0\"></span>see note 21). <span class=\"_ _4\"></span>The Group is not exposed <span class=\"_ _4\"></span>to any<span class=\"_ _4\"></span> significant credit risk exposure in respect of<span class=\"_ _0\"></span> any single counterparty<span class=\"_ _4\"></span> or any<span class=\"_ _0\"></span> group of counterparties <span class=\"_ _0\"></span>with similar characteristics other<span class=\"_ _0\"></span> than the balances which ar<span class=\"_ _0\"></span>e provided for<span class=\"_ _0\"></span> as described in note 21.<span class=\"_ _23f\"> </span>The Group has credit risk <span class=\"_ _4\"></span>from financial ins<span class=\"_ _4\"></span>titutions. Cash deposits are placed with a group of<span class=\"_ _0\"></span> financial institutions with suitable credit r<span class=\"_ _4\"></span>atings in order<span class=\"_ _4\"></span> to manage credit risk with any<span class=\"_ _4\"></span> one financial institution. <span class=\"_ _0\"></span>All financial institutions utilised by <span class=\"_ _0\"></span>the Group, and with which the Group holds cash balances, ha<span class=\"_ _4\"></span>ve inves<span class=\"_ _4\"></span>tment grade credit ra<span class=\"_ _4\"></span>tings.<span class=\"_ _23f\"> </span>Liquidity risk management<span class=\"_ _23f\"> </span>Ultimate responsibility<span class=\"_ _0\"></span> for liquidity<span class=\"_ _0\"></span> risk management rests with <span class=\"_ _4\"></span>the Board, which has built an appropriate liquidity<span class=\"_ _0\"></span> risk management framework f<span class=\"_ _0\"></span>or the management of<span class=\"_ _4\"></span> the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s short-, medium- and long-term funding and liquidity management requirements. <span class=\"_ _0\"></span>The Group manages liquidity risk b<span class=\"_ _4\"></span>y maintaining adequate r<span class=\"_ _0\"></span>eserves and banking facilities b<span class=\"_ _4\"></span>y continuously<span class=\"_ _0\"></span> monitoring forecast and actual cash <span class=\"_ _0\"></span>flows and matching the maturity<span class=\"_ _0\"></span> profile of<span class=\"_ _4\"></span> financial assets and liabilities. See note 16 and 26.<span class=\"_ _23f\"> </span>Fa<span class=\"_ _4\"></span>ir value of<span class=\"_ _4\"></span> financial instruments<span class=\"_ _23f\"> </span>In the opinion of<span class=\"_ _0\"></span> the Directors, ther<span class=\"_ _0\"></span>e is no material difference between <span class=\"_ _4\"></span>the book value and the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of all <span class=\"_ _4\"></span>financial assets and financial liabilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "17<span class=\"_ _2\"></span>.  Financial asset at fair value t<span class=\"_ _7\"></span>hrough pr<span class=\"_ _7\"></span>ofit or loss<span class=\"_ _23f\"> </span><table class=\"s w4b1 hbb\" id=\"_1ab9db8a-b07b-4d2b-bab9-737e400c2929\"><tr><td></td><td class=\"t m0 x2c6 hc y1d2f ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d2f ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d30 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d30 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b7b w4b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Shares held in Cleantech Building Materials PL<span class=\"_ _0\"></span>C<span class=\"_ _23f\"> </span></div></td><td class=\"c n x815 y1b7b w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x816 y1b7b w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr></table>Accsys <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>echnologies PLC had pr<span class=\"_ _4\"></span>eviously pur<span class=\"_ _4\"></span>chased a total o<span class=\"_ _4\"></span>f 21,666,<span class=\"_ _0\"></span>734 unlisted Ordinary shares in Diamond <span class=\"_ _0\"></span>Wood China Limited. On 23 December 2016, Cleantech Building Materials PL<span class=\"_ _0\"></span>C acquired Diamond W<span class=\"_ _0\"></span>ood China. On 19 April 2017 Cleantech Building Materials acquired <span class=\"_ _4\"></span>the 21,666,734 shar<span class=\"_ _4\"></span>es previously<span class=\"_ _4\"></span> owned by<span class=\"_ _0\"></span> the Company and in r<span class=\"_ _4\"></span>eturn the Company<span class=\"_ _4\"></span> has been issued with 520<span class=\"_ _4\"></span>,001 shar<span class=\"_ _4\"></span>es in Cleantech Building Materials PL<span class=\"_ _0\"></span>C. There continues <span class=\"_ _4\"></span>to be no active market <span class=\"_ _0\"></span>for these shar<span class=\"_ _0\"></span>es as at 31 March 2026. As such a reliable f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value cannot be calculated and the inves<span class=\"_ _4\"></span>tment is carried at a nil f<span class=\"_ _4\"></span>air <span class=\"_ _4\"></span>value (2025: nil).<span class=\"_ _23f\"> </span>A<span class=\"_ _4\"></span> total of<span class=\"_ _0\"></span> 498,522 shares wer<span class=\"_ _4\"></span>e held at 31 March 2026 (2025: 498,522).<span class=\"_ _23f\"> </span>Financial Instruments by category<span class=\"_ _23f\"> </span><table class=\"s w5dd hc6\" id=\"_9559bbf5-087e-45df-b76e-d9b7b17850a3\"><tr><td></td><td></td><td class=\"t m0 x944 hc y1d8b ff3 fsa fc7 sc0 ls129 ws14d\">At <span class=\"ls1 ws1\"> </span></td><td class=\"t m0 x945 hc y1d8c ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d8d ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x947 hc y1d8e ff3 fsa fc7 sc0 ls1 ws1\">amortised </td><td class=\"t m0 x6a2 hc y1d8f ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d8f ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d91 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d92 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d93 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d93 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d94 ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d95 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1d95 w5e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">25<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>867<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94c y1d95 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94d y1d95 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41d y1d95 w5e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">2<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cab wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94e y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94f y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x950 y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x951 y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d96 ff2 fs5 fc7 sc0 ls1 wscb\">Derivative financial </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f7 y1d98 w5e3 hc7\"><div class=\"t m0 x1e3 hd y1d97 ff2 fs5 fc7 sc0 ls1 ws1\">instruments measured at<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws74\">fair v<span class=\"_ _4\"></span>alue through other<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">comprehensive income<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x952 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x953 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x954 y1d98 w4cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x955 y1d98 w5e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x956 y1b7b w5e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x957 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x819 y1b7b w5e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">38<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x958 y1b7b w119 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5dd hc8\" id=\"_d40e5732-bc8e-4a30-bb93-1e8822f77bbf\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1d99 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d9a ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1d9a ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1d9b ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d9b ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d9d ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d9e w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d9e w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d9f ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1da0 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x959 y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95a y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>390<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d84 wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x95c y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95d y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95e y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95f y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x960 y1b7b w5e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>13<span class=\"_ _23f\"> </span></div></td><td class=\"c n x961 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x962 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x963 y1b7b w5e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>81<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5ea hc9\" id=\"_a03d2107-aeaa-4703-8534-4d52d55861e9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da1 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da2 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da2 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1da3 ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1da3 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1da5 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1da6 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1da6 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1da7 ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d82 w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1d82 w5ec h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>4,8<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x965 y1d82 w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x966 y1d82 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x967 y1d82 w5ee h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1da0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3<span class=\"_ _7\"></span>,337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x969 y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96a y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96b y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96c y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96d y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96e y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96f y1b7b w5f0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x970 y1b7b w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x971 y1b7b w5f1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(<span class=\"_ _7\"></span>78,<span class=\"_ _7\"></span>589)<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5f2 hca\" id=\"_1ce226c1-eb0a-4c14-abe3-e33a15309bd9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da8 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da9 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da9 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1daa ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1daa ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1dac ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1dad w5de hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1dad w5df hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1dae ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1daf w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1daf w5f3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,08<span class=\"_ _4\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x972 y1daf w5f4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x973 y1daf w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x974 y1daf w5f5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(55<span class=\"_ _7\"></span>,700)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1db0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x975 y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x976 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x977 y1d98 w5b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x978 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x979 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1d98 w5f6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>6)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x97a y1b7b w5f7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _0\"></span>67<span class=\"_ _2\"></span>,806)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97b y1b7b w5f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97c y1b7b w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97d y1b7b w5f9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>All assets and liabilities mature <span class=\"_ _0\"></span>within one year e<span class=\"_ _4\"></span>xcept f<span class=\"_ _0\"></span>or the lease liabilities, f<span class=\"_ _0\"></span>or which details are given in no<span class=\"_ _4\"></span>te 16 and loans, for<span class=\"_ _0\"></span> which details are given in no<span class=\"_ _4\"></span>te 26.<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade payables ar<span class=\"_ _4\"></span>e payable on <span class=\"_ _4\"></span>various terms, <span class=\"_ _0\"></span>typically not longer <span class=\"_ _0\"></span>than 30 to 90 days.<span class=\"_ _23f\"> </span>Derivative <span class=\"_ _0\"></span>financial instruments measured at fair<span class=\"_ _0\"></span> value thr<span class=\"_ _4\"></span>ough other compr<span class=\"_ _4\"></span>ehensive income comprise for<span class=\"_ _0\"></span>eign currency f<span class=\"_ _0\"></span>orward contracts used by<span class=\"_ _0\"></span> the Group to manage its foreign e<span class=\"_ _4\"></span>xchange risk.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "18. <span class=\"_ _7\"></span>Defe<span class=\"_ _7\"></span>rred t<span class=\"_ _7\"></span>axation<span class=\"_ _23f\"> </span>The Group has a recognised def<span class=\"_ _0\"></span>erred tax asset of<span class=\"_ _0\"></span> \u20ac2,226,000 (2025: \u20ac411,000<span class=\"_ _4\"></span>) offsetting a recognised def<span class=\"_ _4\"></span>erred tax liability<span class=\"_ _0\"></span> of \u20ac330<span class=\"_ _4\"></span>,000 (2025: \u20ac411,<span class=\"_ _0\"></span>000). Within <span class=\"_ _4\"></span>the \u20ac2,226,000<span class=\"_ _0\"></span>, \u20ac1,896,000 r<span class=\"_ _4\"></span>elates to a def<span class=\"_ _4\"></span>erred tax asse<span class=\"_ _4\"></span>t in relation <span class=\"_ _4\"></span>to trading losses. See note 11. The Group also has an unrecognised def<span class=\"_ _0\"></span>erred tax asset of<span class=\"_ _0\"></span> \u20ac26,7<span class=\"_ _4\"></span>49<span class=\"_ _2\"></span>,000 (2025: \u20ac37<span class=\"_ _2\"></span>,071,000<span class=\"_ _4\"></span>) which is largely<span class=\"_ _0\"></span> in respect of <span class=\"_ _0\"></span>trading losses of <span class=\"_ _4\"></span>the UK subsidiaries and has been calculated using the <span class=\"_ _0\"></span>tax rate which is expected to be applicable <span class=\"_ _0\"></span>when the tax losses are expected <span class=\"_ _4\"></span>to be utilised. The Gr<span class=\"_ _4\"></span>oup has gross tax losses o<span class=\"_ _4\"></span>f \u20ac106,<span class=\"_ _0\"></span>995,000 (2025: \u20ac148,284,<span class=\"_ _0\"></span>000). The def<span class=\"_ _0\"></span>erred tax asset has been recognised only<span class=\"_ _0\"></span> to the extent of<span class=\"_ _0\"></span> the deferr<span class=\"_ _4\"></span>ed tax liability<span class=\"_ _0\"></span>, due to <span class=\"_ _4\"></span>the uncertainty o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the timing of<span class=\"_ _0\"></span> future expected pro<span class=\"_ _4\"></span>fits of <span class=\"_ _0\"></span>the related legal entities <span class=\"_ _0\"></span>which is dependent on the profits attributable <span class=\"_ _4\"></span>to licensing and future manufacturing income.<span class=\"_ _23f\"> </span>22<span class=\"_ _7\"></span>. <span class=\"_ _6\"></span>T<span class=\"_ _2\"></span>ra<span class=\"_ _7\"></span>de and othe<span class=\"_ _7\"></span>r payables<span class=\"_ _23f\"> </span><table class=\"s w4d2 hbc\" id=\"_5f97cd34-0a5e-4549-8d86-6b4dff1bcfb1\"><tr><td></td><td class=\"t m0 x2c6 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8a w4d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x830 y1b8a w4d4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td><td class=\"c n x831 y1b8a w4d5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,4<span class=\"_ _7\"></span>36<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed <span class=\"_ _4\"></span>to joint ventur<span class=\"_ _0\"></span>e<span class=\"_ _23f\"> </span></div></td><td class=\"c n x832 y1b78 w4d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6,9<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x625 y1b78 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8b w4d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other <span class=\"_ _4\"></span>taxes and social security pay<span class=\"_ _4\"></span>able<span class=\"_ _23f\"> </span></div></td><td class=\"c n x833 y1b8b w29d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x834 y1b8b w4d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">61<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x835 y1b8c w4db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x836 y1b8c w4dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x837 y1b7b w4dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">26<span class=\"_ _1\"></span>,96<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x838 y1b7b w4de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">16,59<span class=\"_ _0\"></span>0<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws147 gs3bb\">19<span class=\"_ _2\"></span>. Subsidiaries<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3bc\">A<span class=\"_ _4\"></span> list of<span class=\"_ _4\"></span> subsidiary inv<span class=\"_ _4\"></span>estments, including the name, country<span class=\"_ _0\"></span> of incorporation and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3bd\">proportion of<span class=\"_ _0\"></span> ownership interest is given in note 4 <span class=\"_ _0\"></span>to the Company\u2019s separ<span class=\"_ _0\"></span>ate  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3be\">financial statements.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws148 gs3c0\">20. In<span class=\"_ _4\"></span>ventories<span class=\"_ _23f\"> </span></div><div class=\"gs2be\"><table class=\"s w283 h91\" id=\"_5d7752b3-cc7a-4cc0-8749-49b6c5206d7c\"><tr><td></td><td class=\"t m0 x287 hc y1d35 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d35 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x28a hc y1d36 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d36 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8b w4cc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Raw materials and <span class=\"_ _4\"></span>work in progress<span class=\"_ _23f\"> </span></div></td><td class=\"c n x82b y1b8b w24e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">18<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>76<span class=\"_ _23f\"> </span></div></td><td class=\"c n x82c y1b8b w4cd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">18<span class=\"_ _7\"></span>,82<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4ce h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Finished goods<span class=\"_ _23f\"> </span></div></td><td class=\"c n x82d y1b8c w4cf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x82e y1b8c w4d0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">11<span class=\"_ _7\"></span>,941<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x2aa y1b7b w4d1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">36<span class=\"_ _7\"></span>,07<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x82f y1b7b wb0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb2 wscd\">3<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>76<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3c1\">The amount of<span class=\"_ _4\"></span> inventories r<span class=\"_ _4\"></span>ecognised as an expense during the <span class=\"_ _0\"></span>year w<span class=\"_ _4\"></span>as \u20ac97<span class=\"_ _0\"></span>,452,<span class=\"_ _0\"></span>000 </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3c2\">(2025: \u20ac78,616,<span class=\"_ _0\"></span>000). </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "21. <span class=\"_ _23\"></span>T<span class=\"_ _2\"></span>rade and other re<span class=\"_ _7\"></span>ceivables<span class=\"_ _23f\"> </span><table class=\"s w283 h9b\" id=\"_e93f5912-a52a-4730-b5af-16144804040b\"><tr><td></td><td class=\"t m0 x287 hc y1d33 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d33 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x28a hc y1d34 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d34 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b75 w443 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade receivables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81f y1b75 w460 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,7<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x820 y1b75 w4c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>81<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w4c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed fr<span class=\"_ _0\"></span>om joint venture<span class=\"_ _23f\"> </span></div></td><td class=\"c n x821 y1b76 w4c2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">13,410<span class=\"_ _23f\"> </span></div></td><td class=\"c n x822 y1b76 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w4c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other receiv<span class=\"_ _4\"></span>ables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x823 y1b85 w4c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd1 ws4d\">666<span class=\"_ _23f\"> </span></div></td><td class=\"c n x824 y1b85 w4c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">50<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _4\"></span>A<span class=\"_ _0\"></span>T receivable<span class=\"_ _23f\"> </span></div></td><td class=\"c n x825 y1b78 w344 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>526<span class=\"_ _23f\"> </span></div></td><td class=\"c n x826 y1b78 w353 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">1,106<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w4c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Prepayments and accrued income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x827 y1b79 w4c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">2,6<span class=\"_ _7\"></span>43<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7bf y1b79 w4c9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w4ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Financial instruments<span class=\"_ _23f\"> </span></div></td><td class=\"c n x828 y1b7a w4cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x829 y1b7a w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x2aa y1b7b wb3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">30<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x82a y1b7b wb4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">15,601<span class=\"_ _23f\"> </span></div></td></tr></table>The Directors consider<span class=\"_ _4\"></span> that <span class=\"_ _4\"></span>the carrying amount of<span class=\"_ _4\"></span> trade and o<span class=\"_ _4\"></span>ther receiv<span class=\"_ _4\"></span>ables is approximately<span class=\"_ _0\"></span> equal to their<span class=\"_ _4\"></span> fair<span class=\"_ _0\"></span> value. <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>rade and other<span class=\"_ _0\"></span> receivables in the abov<span class=\"_ _4\"></span>e table are stated net of<span class=\"_ _0\"></span> provision for<span class=\"_ _0\"></span> doubtful debts. The majority<span class=\"_ _0\"></span> of tr<span class=\"_ _0\"></span>ade and other receivables is denominated in Euros, <span class=\"_ _4\"></span>with \u20ac5,017<span class=\"_ _2\"></span>,000 of<span class=\"_ _0\"></span> the trade and other<span class=\"_ _0\"></span> receivables denominated in US Dollars (2025: \u20ac401,000<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span>The age of<span class=\"_ _4\"></span> receivables, ex<span class=\"_ _4\"></span>cluding the joint <span class=\"_ _0\"></span>venture, past due but not impaired is as <span class=\"_ _4\"></span>follows:<span class=\"_ _23f\"> </span><table class=\"s w283 h98\" id=\"_2a93e337-3fb6-487f-b0eb-fe0e79327f06\"><tr><td></td><td class=\"t m0 x287 hc y1d31 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d31 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x28a hc y1d32 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d32 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8a w4b3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Up to 30 days o<span class=\"_ _4\"></span>verdue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x817 y1b8a w4b4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>26<span class=\"_ _23f\"> </span></div></td><td class=\"c n x818 y1b8a w4b5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">9<span class=\"_ _7\"></span>74<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4b6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Over 30 da<span class=\"_ _4\"></span>ys and up to 60 days o<span class=\"_ _4\"></span>verdue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x819 y1b78 w4b7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>69<span class=\"_ _23f\"> </span></div></td><td class=\"c n x62f y1b78 w4b8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">25<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w4b9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Over 60 da<span class=\"_ _4\"></span>ys and up to 90 days o<span class=\"_ _4\"></span>verdue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81a y1b79 w4ba h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(3)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81b y1b79 w4bb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4bc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Over 90 da<span class=\"_ _4\"></span>ys overdue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81c y1b8c w4bd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5f ws74\">833<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81d y1b8c w4be h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x7f8 y1b7b w4bf h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsc6 ws12a\">2<span class=\"_ _7\"></span>,42<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x81e y1b7b w353 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">1<span class=\"_ _7\"></span>,019<span class=\"_ _23f\"> </span></div></td></tr></table>Based on the curren<span class=\"_ _4\"></span>t debtor pr<span class=\"_ _4\"></span>ofile the Gr<span class=\"_ _4\"></span>oup does not expect any<span class=\"_ _0\"></span> bad debts to occur<span class=\"_ _0\"></span>. As a result of<span class=\"_ _0\"></span> this, no material expected credit losses are expected and <span class=\"_ _0\"></span>therefore no E<span class=\"_ _4\"></span>CL provision has been pr<span class=\"_ _4\"></span>ovided f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>within these <span class=\"_ _4\"></span>financial statements. <table class=\"s w5dd hc6\" id=\"_9559bbf5-087e-45df-b76e-d9b7b17850a3\"><tr><td></td><td></td><td class=\"t m0 x944 hc y1d8b ff3 fsa fc7 sc0 ls129 ws14d\">At <span class=\"ls1 ws1\"> </span></td><td class=\"t m0 x945 hc y1d8c ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d8d ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x947 hc y1d8e ff3 fsa fc7 sc0 ls1 ws1\">amortised </td><td class=\"t m0 x6a2 hc y1d8f ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d8f ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d91 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d92 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d93 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d93 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d94 ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d95 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1d95 w5e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">25<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>867<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94c y1d95 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94d y1d95 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41d y1d95 w5e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">2<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cab wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94e y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94f y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x950 y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x951 y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d96 ff2 fs5 fc7 sc0 ls1 wscb\">Derivative financial </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f7 y1d98 w5e3 hc7\"><div class=\"t m0 x1e3 hd y1d97 ff2 fs5 fc7 sc0 ls1 ws1\">instruments measured at<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws74\">fair v<span class=\"_ _4\"></span>alue through other<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">comprehensive income<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x952 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x953 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x954 y1d98 w4cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x955 y1d98 w5e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x956 y1b7b w5e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x957 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x819 y1b7b w5e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">38<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x958 y1b7b w119 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5dd hc8\" id=\"_d40e5732-bc8e-4a30-bb93-1e8822f77bbf\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1d99 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d9a ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1d9a ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1d9b ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d9b ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d9d ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d9e w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d9e w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d9f ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1da0 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x959 y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95a y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>390<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d84 wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x95c y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95d y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95e y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95f y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x960 y1b7b w5e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>13<span class=\"_ _23f\"> </span></div></td><td class=\"c n x961 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x962 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x963 y1b7b w5e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>81<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr></table>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">T<span class=\"_ _2\"></span>rade Receivables \u2013 P&amp;L<span class=\"_ _0\"></span> impact would not be material (2025: not material). <span class=\"_ _0\"></span>The details of </span>the T<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>ade receivables per<span class=\"_ _0\"></span> Currency is disclosed in note 21 <span class=\"_ _4\"></span>with the US Dollar<span class=\"_ _4\"></span> receivables held in Titan <span class=\"_ _0\"></span>Wood Inc, <span class=\"_ _0\"></span>which has a US Dollar reporting currency<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "22<span class=\"_ _7\"></span>. <span class=\"_ _6\"></span>T<span class=\"_ _2\"></span>ra<span class=\"_ _7\"></span>de and othe<span class=\"_ _7\"></span>r payables<span class=\"_ _23f\"> </span><table class=\"s w4d2 hbc\" id=\"_5f97cd34-0a5e-4549-8d86-6b4dff1bcfb1\"><tr><td></td><td class=\"t m0 x2c6 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8a w4d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x830 y1b8a w4d4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td><td class=\"c n x831 y1b8a w4d5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,4<span class=\"_ _7\"></span>36<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed <span class=\"_ _4\"></span>to joint ventur<span class=\"_ _0\"></span>e<span class=\"_ _23f\"> </span></div></td><td class=\"c n x832 y1b78 w4d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6,9<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x625 y1b78 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8b w4d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other <span class=\"_ _4\"></span>taxes and social security pay<span class=\"_ _4\"></span>able<span class=\"_ _23f\"> </span></div></td><td class=\"c n x833 y1b8b w29d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x834 y1b8b w4d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">61<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x835 y1b8c w4db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x836 y1b8c w4dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x837 y1b7b w4dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">26<span class=\"_ _1\"></span>,96<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x838 y1b7b w4de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">16,59<span class=\"_ _0\"></span>0<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5ea hc9\" id=\"_a03d2107-aeaa-4703-8534-4d52d55861e9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da1 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da2 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da2 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1da3 ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1da3 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1da5 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1da6 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1da6 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1da7 ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d82 w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1d82 w5ec h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>4,8<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x965 y1d82 w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x966 y1d82 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x967 y1d82 w5ee h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1da0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3<span class=\"_ _7\"></span>,337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x969 y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96a y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96b y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96c y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96d y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96e y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96f y1b7b w5f0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x970 y1b7b w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x971 y1b7b w5f1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(<span class=\"_ _7\"></span>78,<span class=\"_ _7\"></span>589)<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5f2 hca\" id=\"_1ce226c1-eb0a-4c14-abe3-e33a15309bd9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da8 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da9 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da9 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1daa ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1daa ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1dac ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1dad w5de hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1dad w5df hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1dae ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1daf w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1daf w5f3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,08<span class=\"_ _4\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x972 y1daf w5f4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x973 y1daf w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x974 y1daf w5f5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(55<span class=\"_ _7\"></span>,700)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1db0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x975 y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x976 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x977 y1d98 w5b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x978 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x979 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1d98 w5f6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>6)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x97a y1b7b w5f7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _0\"></span>67<span class=\"_ _2\"></span>,806)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97b y1b7b w5f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97c y1b7b w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97d y1b7b w5f9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">T<span class=\"_ _2\"></span>rade payables \u2013 P&amp;L<span class=\"_ _0\"></span> impact would be approxima<span class=\"_ _4\"></span>tely \u20ac178,<span class=\"_ _0\"></span>000 (2025: \u20ac104,000<span class=\"_ _4\"></span>).<span class=\"_ _23f\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "22<span class=\"_ _7\"></span>. <span class=\"_ _6\"></span>T<span class=\"_ _2\"></span>ra<span class=\"_ _7\"></span>de and othe<span class=\"_ _7\"></span>r payables<span class=\"_ _23f\"> </span><table class=\"s w4d2 hbc\" id=\"_5f97cd34-0a5e-4549-8d86-6b4dff1bcfb1\"><tr><td></td><td class=\"t m0 x2c6 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8a w4d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x830 y1b8a w4d4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td><td class=\"c n x831 y1b8a w4d5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,4<span class=\"_ _7\"></span>36<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed <span class=\"_ _4\"></span>to joint ventur<span class=\"_ _0\"></span>e<span class=\"_ _23f\"> </span></div></td><td class=\"c n x832 y1b78 w4d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6,9<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x625 y1b78 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8b w4d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other <span class=\"_ _4\"></span>taxes and social security pay<span class=\"_ _4\"></span>able<span class=\"_ _23f\"> </span></div></td><td class=\"c n x833 y1b8b w29d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x834 y1b8b w4d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">61<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x835 y1b8c w4db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x836 y1b8c w4dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x837 y1b7b w4dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">26<span class=\"_ _1\"></span>,96<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x838 y1b7b w4de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">16,59<span class=\"_ _0\"></span>0<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "22<span class=\"_ _7\"></span>. <span class=\"_ _6\"></span>T<span class=\"_ _2\"></span>ra<span class=\"_ _7\"></span>de and othe<span class=\"_ _7\"></span>r payables<span class=\"_ _23f\"> </span><table class=\"s w4d2 hbc\" id=\"_5f97cd34-0a5e-4549-8d86-6b4dff1bcfb1\"><tr><td></td><td class=\"t m0 x2c6 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d37 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d38 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8a w4d3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade payables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x830 y1b8a w4d4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">12<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>320<span class=\"_ _23f\"> </span></div></td><td class=\"c n x831 y1b8a w4d5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,4<span class=\"_ _7\"></span>36<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4d6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed <span class=\"_ _4\"></span>to joint ventur<span class=\"_ _0\"></span>e<span class=\"_ _23f\"> </span></div></td><td class=\"c n x832 y1b78 w4d7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6,9<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x625 y1b78 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8b w4d8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other <span class=\"_ _4\"></span>taxes and social security pay<span class=\"_ _4\"></span>able<span class=\"_ _23f\"> </span></div></td><td class=\"c n x833 y1b8b w29d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>21<span class=\"_ _23f\"> </span></div></td><td class=\"c n x834 y1b8b w4d9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">61<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4da h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accruals and deferred income<span class=\"_ _23f\"> </span></div></td><td class=\"c n x835 y1b8c w4db h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x836 y1b8c w4dc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x837 y1b7b w4dd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">26<span class=\"_ _1\"></span>,96<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x838 y1b7b w4de h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls115 ws135\">16,59<span class=\"_ _0\"></span>0<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls2 ws149 gs3d3\">23. Share <span class=\"_ _19\"></span>capit<span class=\"_ _7\"></span>al<span class=\"_ _23f\"> </span></div><div class=\"gs2c3\"><table class=\"s w4df hbd\" id=\"_3085f184-bc21-4cc5-aa21-adca0fd156e0\"><tr><td></td><td></td><td class=\"t m0 x2c6 hc y1d39 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d39 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x2c9 hc y1d3a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d3a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb h7 y1d3b ff3 fs5 fc7 sc0 lsa ws10\">Allotted \u2013 E<span class=\"_ _4\"></span>quity share capital<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d3c w4e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">243,383,081<span class=\"_ _23f\"> </span></div></td><td class=\"c n x839 y1d3c w4e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Ordinary<span class=\"_ _0\"></span> shares of \u20ac0<span class=\"_ _4\"></span>.05 each (2025: 240<span class=\"_ _4\"></span>,445,567 Or<span class=\"_ _4\"></span>dinary<span class=\"_ _23f\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b7a w4e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">shares of<span class=\"_ _4\"></span> \u20ac0.<span class=\"_ _4\"></span>05 each<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x83a y1b7a w4e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">12,169<span class=\"_ _23f\"> </span></div></td><td class=\"c n x83b y1b7a w4e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">12<span class=\"_ _7\"></span>,022<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x5e2 y1b7b w13c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">12,169<span class=\"_ _23f\"> </span></div></td><td class=\"c n x83c y1b7b w4e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">12<span class=\"_ _7\"></span>,022<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3d4\">All Ordinary<span class=\"_ _4\"></span> shares are called up<span class=\"_ _4\"></span>, allotted and fully<span class=\"_ _4\"></span> paid.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs3d5\">In the ye<span class=\"_ _7\"></span>ar en<span class=\"_ _7\"></span>ded 3<span class=\"_ _7\"></span>1 Mar<span class=\"_ _7\"></span>ch 202<span class=\"_ _7\"></span>5:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3d6\">In May 2024<span class=\"_ _0\"></span>, 80,816 Ordinary<span class=\"_ _0\"></span> shares were issued <span class=\"_ _4\"></span>following <span class=\"_ _0\"></span>the exercise of<span class=\"_ _4\"></span> nil cost options, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3d7\">granted under<span class=\"_ _4\"></span> the Company\u2019<span class=\"_ _0\"></span>s 2023 L<span class=\"_ _2\"></span>TIP<span class=\"_ _2\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3d8\">In September 2024<span class=\"_ _0\"></span>, 809<span class=\"_ _0\"></span>,892 Ordinary shar<span class=\"_ _4\"></span>es wer<span class=\"_ _4\"></span>e issued to an Employ<span class=\"_ _0\"></span>ee Benefit T<span class=\"_ _2\"></span>rust at </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3d9\">nominal v<span class=\"_ _4\"></span>alue, as part of <span class=\"_ _0\"></span>the annual bonus, in connection with the employ<span class=\"_ _4\"></span>ee remuneration </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3da\">and incentivisation arrangements <span class=\"_ _0\"></span>for the period <span class=\"_ _4\"></span>from 1 <span class=\"_ _0\"></span>April 2023 to 31 March 2024. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3db\">In September 2024<span class=\"_ _0\"></span>, 36,487 Ordinary<span class=\"_ _4\"></span> shares w<span class=\"_ _4\"></span>ere issued f<span class=\"_ _0\"></span>ollowing the ves<span class=\"_ _4\"></span>ting of nil cos<span class=\"_ _4\"></span>t </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3dc\">options granted under<span class=\"_ _0\"></span> the Company\u2019<span class=\"_ _4\"></span>s Deferred bonus plan.<span class=\"_ _23f\"> </span> </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs3de\">In the ye<span class=\"_ _7\"></span>ar en<span class=\"_ _7\"></span>ded 3<span class=\"_ _7\"></span>1 Mar<span class=\"_ _7\"></span>ch 2026<span class=\"_ _7\"></span>:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3df\">In July<span class=\"_ _0\"></span> 2025, 2,248,645 Ordinary shares <span class=\"_ _0\"></span>were issued follo<span class=\"_ _4\"></span>wing the <span class=\"_ _4\"></span>vesting of<span class=\"_ _0\"></span> nil cost options </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3e0\">granted under<span class=\"_ _4\"></span> the Company\u2019<span class=\"_ _0\"></span>s Deferred bonus plan. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3e1\">In January<span class=\"_ _0\"></span> 2026, following <span class=\"_ _4\"></span>the subscription by<span class=\"_ _0\"></span> employees in the prior<span class=\"_ _4\"></span> year<span class=\"_ _0\"></span> for shar<span class=\"_ _0\"></span>es under </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3e2\">the Employee Shar<span class=\"_ _4\"></span>e Participation Plan (<span class=\"_ _0\"></span>the \u2018Plan\u2019), 50% of<span class=\"_ _0\"></span> the 442,665 Ordinary shar<span class=\"_ _4\"></span>es </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3e3\">were issued at \u20ac0<span class=\"_ _0\"></span>.54 per share and the r<span class=\"_ _0\"></span>emaining 50% were matched at nominal <span class=\"_ _0\"></span>value as </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3e4\">part of<span class=\"_ _4\"></span> the plan. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3e5\">In January<span class=\"_ _0\"></span> 2026, following <span class=\"_ _4\"></span>the subscription by<span class=\"_ _0\"></span> employees for<span class=\"_ _0\"></span> shares under the Emplo<span class=\"_ _4\"></span>yee </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3e6\">Share Participation Plan (<span class=\"_ _0\"></span>the \u2018Plan\u2019), 246,204 Or<span class=\"_ _4\"></span>dinary shar<span class=\"_ _4\"></span>es wer<span class=\"_ _4\"></span>e issued at \u20ac0.<span class=\"_ _0\"></span>72 per </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3e7\">share as part of<span class=\"_ _0\"></span> the plan. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "23. Share <span class=\"_ _19\"></span>capit<span class=\"_ _7\"></span>al<span class=\"_ _23f\"> </span><table class=\"s w4df hbd\" id=\"_3085f184-bc21-4cc5-aa21-adca0fd156e0\"><tr><td></td><td></td><td class=\"t m0 x2c6 hc y1d39 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d39 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x2c9 hc y1d3a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d3a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb h7 y1d3b ff3 fs5 fc7 sc0 lsa ws10\">Allotted \u2013 E<span class=\"_ _4\"></span>quity share capital<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d3c w4e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">243,383,081<span class=\"_ _23f\"> </span></div></td><td class=\"c n x839 y1d3c w4e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Ordinary<span class=\"_ _0\"></span> shares of \u20ac0<span class=\"_ _4\"></span>.05 each (2025: 240<span class=\"_ _4\"></span>,445,567 Or<span class=\"_ _4\"></span>dinary<span class=\"_ _23f\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b7a w4e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">shares of<span class=\"_ _4\"></span> \u20ac0.<span class=\"_ _4\"></span>05 each<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x83a y1b7a w4e3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">12,169<span class=\"_ _23f\"> </span></div></td><td class=\"c n x83b y1b7a w4e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">12<span class=\"_ _7\"></span>,022<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x5e2 y1b7b w13c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">12,169<span class=\"_ _23f\"> </span></div></td><td class=\"c n x83c y1b7b w4e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">12<span class=\"_ _7\"></span>,022<span class=\"_ _23f\"> </span></div></td></tr></table>All Ordinary<span class=\"_ _4\"></span> shares are called up<span class=\"_ _4\"></span>, allotted and fully<span class=\"_ _4\"></span> paid.<span class=\"_ _23f\"> </span>In the ye<span class=\"_ _7\"></span>ar en<span class=\"_ _7\"></span>ded 3<span class=\"_ _7\"></span>1 Mar<span class=\"_ _7\"></span>ch 202<span class=\"_ _7\"></span>5:<span class=\"_ _23f\"> </span>In May 2024<span class=\"_ _0\"></span>, 80,816 Ordinary<span class=\"_ _0\"></span> shares were issued <span class=\"_ _4\"></span>following <span class=\"_ _0\"></span>the exercise of<span class=\"_ _4\"></span> nil cost options, granted under<span class=\"_ _4\"></span> the Company\u2019<span class=\"_ _0\"></span>s 2023 L<span class=\"_ _2\"></span>TIP<span class=\"_ _2\"></span>. In September 2024<span class=\"_ _0\"></span>, 809<span class=\"_ _0\"></span>,892 Ordinary shar<span class=\"_ _4\"></span>es wer<span class=\"_ _4\"></span>e issued to an Employ<span class=\"_ _0\"></span>ee Benefit T<span class=\"_ _2\"></span>rust at nominal v<span class=\"_ _4\"></span>alue, as part of <span class=\"_ _0\"></span>the annual bonus, in connection with the employ<span class=\"_ _4\"></span>ee remuneration and incentivisation arrangements <span class=\"_ _0\"></span>for the period <span class=\"_ _4\"></span>from 1 <span class=\"_ _0\"></span>April 2023 to 31 March 2024. In September 2024<span class=\"_ _0\"></span>, 36,487 Ordinary<span class=\"_ _4\"></span> shares w<span class=\"_ _4\"></span>ere issued f<span class=\"_ _0\"></span>ollowing the ves<span class=\"_ _4\"></span>ting of nil cos<span class=\"_ _4\"></span>t options granted under<span class=\"_ _0\"></span> the Company\u2019<span class=\"_ _4\"></span>s Deferred bonus plan.<span class=\"_ _23f\"> </span>In the ye<span class=\"_ _7\"></span>ar en<span class=\"_ _7\"></span>ded 3<span class=\"_ _7\"></span>1 Mar<span class=\"_ _7\"></span>ch 2026<span class=\"_ _7\"></span>:<span class=\"_ _23f\"> </span>In July<span class=\"_ _0\"></span> 2025, 2,248,645 Ordinary shares <span class=\"_ _0\"></span>were issued follo<span class=\"_ _4\"></span>wing the <span class=\"_ _4\"></span>vesting of<span class=\"_ _0\"></span> nil cost options granted under<span class=\"_ _4\"></span> the Company\u2019<span class=\"_ _0\"></span>s Deferred bonus plan. In January<span class=\"_ _0\"></span> 2026, following <span class=\"_ _4\"></span>the subscription by<span class=\"_ _0\"></span> employees in the prior<span class=\"_ _4\"></span> year<span class=\"_ _0\"></span> for shar<span class=\"_ _0\"></span>es under the Employee Shar<span class=\"_ _4\"></span>e Participation Plan (<span class=\"_ _0\"></span>the \u2018Plan\u2019), 50% of<span class=\"_ _0\"></span> the 442,665 Ordinary shar<span class=\"_ _4\"></span>es were issued at \u20ac0<span class=\"_ _0\"></span>.54 per share and the r<span class=\"_ _0\"></span>emaining 50% were matched at nominal <span class=\"_ _0\"></span>value as part of<span class=\"_ _4\"></span> the plan. In January<span class=\"_ _0\"></span> 2026, following <span class=\"_ _4\"></span>the subscription by<span class=\"_ _0\"></span> employees for<span class=\"_ _0\"></span> shares under the Emplo<span class=\"_ _4\"></span>yee Share Participation Plan (<span class=\"_ _0\"></span>the \u2018Plan\u2019), 246,204 Or<span class=\"_ _4\"></span>dinary shar<span class=\"_ _4\"></span>es wer<span class=\"_ _4\"></span>e issued at \u20ac0.<span class=\"_ _0\"></span>72 per share as part of<span class=\"_ _0\"></span> the plan. 24. O<span class=\"_ _7\"></span>the<span class=\"_ _7\"></span>r <span class=\"_ _42\"> </span>re<span class=\"_ _7\"></span>ser<span class=\"_ _7\"></span>ves<span class=\"_ _23f\"> </span><table class=\"s w4e6 hbe\" id=\"_3b632ba5-0551-48ac-a7d9-426107864da3\"><tr><td></td><td class=\"t m0 x83d hc y1d3d ff3 fsa fc7 sc0 ls1 ws1\">Capital </td><td></td><td class=\"t m0 x83e hc y1d3e ff3 fsa fc7 sc0 ls1 ws1\">Hedging </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x83f hc y1d3f ff3 fsa fc7 sc0 ls1 ws1\">redemption </td><td class=\"t m0 x6a6 hc y1d40 ff3 fsa fc7 sc0 ls1 ws1\">Merger </td><td class=\"t m0 x6a2 hc y1d41 ff3 fsa fc7 sc0 ls1 ws1\">Effectiveness </td><td class=\"t m0 x7fa hc y1d42 ff3 fsa fc7 sc0 ls1 ws1\">Other  </td><td class=\"t m0 x840 hc y1d43 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal Other </td></tr><tr><td></td><td class=\"t m0 x841 hc y1d44 ff3 fsa fc7 sc0 ls1 ws1\">reserve </td><td class=\"t m0 x641 hc y1d45 ff3 fsa fc7 sc0 ls1 ws1\">reserve </td><td class=\"t m0 x842 hc y1d46 ff3 fsa fc7 sc0 ls1 ws1\">reserve </td><td class=\"t m0 x843 hc y1d47 ff3 fsa fc7 sc0 ls1 ws1\">reserve  </td><td class=\"t m0 x6a8 hc y1d48 ff3 fsa fc7 sc0 ls1 ws1\">reserves </td></tr><tr><td></td><td class=\"t m0 x844 hc y1d49 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a3 hc y1d4a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x845 hc y1d4b ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28a hc y1d4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d4d ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bcb w4e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Balance at 1 April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x846 y1bcb w4e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">148<span class=\"_ _23f\"> </span></div></td><td class=\"c n x847 y1bcb w4e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">106,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x848 y1bcb w46a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">337<span class=\"_ _23f\"> </span></div></td><td class=\"c n x849 y1bcb w190 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>551<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84a y1bcb wf2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d4e ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change hedge </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1bcc w4ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">movement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84b y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84c y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84d y1bcc w4eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84e y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84f y1bcc w4eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be7 w4ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Balance at 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x850 y1be7 w4ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">148<span class=\"_ _23f\"> </span></div></td><td class=\"c n x851 y1be7 w4ee h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">106<span class=\"_ _7\"></span>,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x852 y1be7 w32 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>51<span class=\"_ _23f\"> </span></div></td><td class=\"c n x853 y1be7 w107 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">114,406<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d4f ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change hedge </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w4ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">movement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84b y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84c y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x854 y1b8c w7b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x855 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x824 y1b8c w7b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w4ef h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Balance at 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x856 y1b7b w4f0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x857 y1b7b w4f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">10<span class=\"_ _7\"></span>6,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x858 y1b7b w7b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x859 y1b7b w4f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _4\"></span>,5<span class=\"_ _7\"></span>51<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85a y1b7b w4f3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">114,7<span class=\"_ _7\"></span>92<span class=\"_ _23f\"> </span></div></td></tr></table>The closing balance of<span class=\"_ _4\"></span> the capital redemp<span class=\"_ _4\"></span>tion reserve repr<span class=\"_ _4\"></span>esents the amounts <span class=\"_ _0\"></span>transferred from share capital on r<span class=\"_ _4\"></span>edemption of<span class=\"_ _4\"></span> deferred shar<span class=\"_ _0\"></span>es in a previous year<span class=\"_ _2\"></span>. The merger<span class=\"_ _4\"></span> reserve arose prior<span class=\"_ _0\"></span> to transition <span class=\"_ _0\"></span>to IFRS when merger accounting was<span class=\"_ gs97\"> </span>adopted.<span class=\"_ _23f\"> </span>The hedging effectiveness r<span class=\"_ _0\"></span>eserve reflects the <span class=\"_ _4\"></span>total accounted unrealised gains<span class=\"_ _0\"></span>/losses on foreign e<span class=\"_ _4\"></span>xchange f<span class=\"_ _4\"></span>orwards accounted <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> under IFRS 9 (<span class=\"_ _2\"></span>see note 29).<span class=\"_ _23f\"> </span>The other r<span class=\"_ _0\"></span>eserve represents the amoun<span class=\"_ _4\"></span>ts received f<span class=\"_ _0\"></span>or subsidiary shar<span class=\"_ _4\"></span>e capital from non-<span class=\"_ _23f\"> </span>controlling inter<span class=\"_ _4\"></span>ests net with <span class=\"_ _0\"></span>the carrying amount of non-controlling in<span class=\"_ _4\"></span>terests issued.<span class=\"_ _23f\"> </span><div class=\"t m0 hf ff3 fsc fc0 sc0 ls5a wsa gs460\">27<span class=\"_ _2\"></span>. <span class=\"_ _23\"></span>Equ<span class=\"_ _7\"></span>ity opt<span class=\"_ _7\"></span>ion<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs461\">On the 29 March 2017<span class=\"_ _2\"></span>, the Company<span class=\"_ _0\"></span> announced the forma<span class=\"_ _4\"></span>tion of <span class=\"_ _0\"></span>the T<span class=\"_ _2\"></span>ricoya Consortium </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs462\">and as part of<span class=\"_ _4\"></span> this, funding <span class=\"_ _0\"></span>was agreed with BGF<span class=\"_ _0\"></span> Business Growth Fund. In addition to <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs463\">issue of<span class=\"_ _4\"></span> the Loan Notes, <span class=\"_ _0\"></span>which have since been repaid as part of<span class=\"_ _0\"></span> the Group re-financing in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs464\">October 2021, <span class=\"_ _0\"></span>the Company issued 8,449<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>172 options over Ordinary<span class=\"_ _0\"></span> shares of <span class=\"_ _0\"></span>the Company </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs465\">to BGF<span class=\"_ _2\"></span>, exercisable at a price o<span class=\"_ _4\"></span>f \u00a30<span class=\"_ _0\"></span>.5971 per Ordinary<span class=\"_ _4\"></span> share at any<span class=\"_ _0\"></span> time until 31 December </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs466\">2026 (<span class=\"_ _4\"></span>the \u2018Options<span class=\"_ _0\"></span>\u2019).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs467\">At 31 March 2026 a <span class=\"_ _4\"></span>total 8,449<span class=\"_ _2\"></span>,<span class=\"_ _0\"></span>172 (2025: 8,449<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>172) options exist attributable to BGF<span class=\"_ _2\"></span>.  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs468\">This represents 3.5% (2025: 3.5%) o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the issued share capital of <span class=\"_ _4\"></span>the Company as at  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs469\">31 March 2026.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs46a\">See note 26 f<span class=\"_ _4\"></span>or details on <span class=\"_ _0\"></span>the convertible loan notes issued during the Nov<span class=\"_ _4\"></span>ember 2023 </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs46b\">capital raise. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws14a gs3e9\">24. O<span class=\"_ _7\"></span>the<span class=\"_ _7\"></span>r <span class=\"_ _42\"> </span>re<span class=\"_ _7\"></span>ser<span class=\"_ _7\"></span>ves<span class=\"_ _23f\"> </span></div><div class=\"gs2be\"><table class=\"s w4e6 hbe\" id=\"_3b632ba5-0551-48ac-a7d9-426107864da3\"><tr><td></td><td class=\"t m0 x83d hc y1d3d ff3 fsa fc7 sc0 ls1 ws1\">Capital </td><td></td><td class=\"t m0 x83e hc y1d3e ff3 fsa fc7 sc0 ls1 ws1\">Hedging </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x83f hc y1d3f ff3 fsa fc7 sc0 ls1 ws1\">redemption </td><td class=\"t m0 x6a6 hc y1d40 ff3 fsa fc7 sc0 ls1 ws1\">Merger </td><td class=\"t m0 x6a2 hc y1d41 ff3 fsa fc7 sc0 ls1 ws1\">Effectiveness </td><td class=\"t m0 x7fa hc y1d42 ff3 fsa fc7 sc0 ls1 ws1\">Other  </td><td class=\"t m0 x840 hc y1d43 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal Other </td></tr><tr><td></td><td class=\"t m0 x841 hc y1d44 ff3 fsa fc7 sc0 ls1 ws1\">reserve </td><td class=\"t m0 x641 hc y1d45 ff3 fsa fc7 sc0 ls1 ws1\">reserve </td><td class=\"t m0 x842 hc y1d46 ff3 fsa fc7 sc0 ls1 ws1\">reserve </td><td class=\"t m0 x843 hc y1d47 ff3 fsa fc7 sc0 ls1 ws1\">reserve  </td><td class=\"t m0 x6a8 hc y1d48 ff3 fsa fc7 sc0 ls1 ws1\">reserves </td></tr><tr><td></td><td class=\"t m0 x844 hc y1d49 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x7a3 hc y1d4a ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x845 hc y1d4b ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28a hc y1d4c ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d4d ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1bcb w4e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Balance at 1 April 2024<span class=\"_ _23f\"> </span></div></td><td class=\"c n x846 y1bcb w4e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">148<span class=\"_ _23f\"> </span></div></td><td class=\"c n x847 y1bcb w4e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">106,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x848 y1bcb w46a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">337<span class=\"_ _23f\"> </span></div></td><td class=\"c n x849 y1bcb w190 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>551<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84a y1bcb wf2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">1<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d4e ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change hedge </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1bcc w4ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">movement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84b y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84c y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84d y1bcc w4eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84e y1bcc w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84f y1bcc w4eb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be7 w4ec h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Balance at 31 March 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x850 y1be7 w4ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">148<span class=\"_ _23f\"> </span></div></td><td class=\"c n x851 y1be7 w4ee h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">106<span class=\"_ _7\"></span>,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7b7 y1be7 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x852 y1be7 w32 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>51<span class=\"_ _23f\"> </span></div></td><td class=\"c n x853 y1be7 w107 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">114,406<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d4f ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change hedge </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w4ea h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">movement<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84b y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x84c y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x854 y1b8c w7b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x855 y1b8c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x824 y1b8c w7b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w4ef h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Balance at 31 March 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x856 y1b7b w4f0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x857 y1b7b w4f1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">10<span class=\"_ _7\"></span>6,707<span class=\"_ _23f\"> </span></div></td><td class=\"c n x858 y1b7b w7b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x859 y1b7b w4f2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">7<span class=\"_ _4\"></span>,5<span class=\"_ _7\"></span>51<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85a y1b7b w4f3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">114,7<span class=\"_ _7\"></span>92<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ea\">The closing balance of<span class=\"_ _4\"></span> the capital redemp<span class=\"_ _4\"></span>tion reserve repr<span class=\"_ _4\"></span>esents the amounts <span class=\"_ _0\"></span>transferred </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3eb\">from share capital on r<span class=\"_ _4\"></span>edemption of<span class=\"_ _4\"></span> deferred shar<span class=\"_ _0\"></span>es in a previous year<span class=\"_ _2\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ec\">The merger<span class=\"_ _4\"></span> reserve arose prior<span class=\"_ _0\"></span> to transition <span class=\"_ _0\"></span>to IFRS when merger accounting </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ed\">was<span class=\"_ gs97\"> </span>adopted.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ee\">The hedging effectiveness r<span class=\"_ _0\"></span>eserve reflects the <span class=\"_ _4\"></span>total accounted unrealised gains<span class=\"_ _0\"></span>/losses on </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ef\">foreign e<span class=\"_ _4\"></span>xchange f<span class=\"_ _4\"></span>orwards accounted <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> under IFRS 9 (<span class=\"_ _2\"></span>see note 29).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3f0\">The other r<span class=\"_ _0\"></span>eserve represents the amoun<span class=\"_ _4\"></span>ts received f<span class=\"_ _0\"></span>or subsidiary shar<span class=\"_ _4\"></span>e capital from non-<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3f1\">controlling inter<span class=\"_ _4\"></span>ests net with <span class=\"_ _0\"></span>the carrying amount of non-controlling in<span class=\"_ _4\"></span>terests issued.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs3f3\">25. <span class=\"_ _2\"></span>Inv<span class=\"_ _0\"></span>e<span class=\"_ _7\"></span>stme<span class=\"_ _7\"></span>nt in Joint V<span class=\"_ _2\"></span>entur<span class=\"_ _7\"></span>e<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3f4\">In <span class=\"_ _4\"></span>August 2020, <span class=\"_ _0\"></span>Accsys together<span class=\"_ _0\"></span> with Eastman Chemical Company<span class=\"_ _4\"></span> formed a ne<span class=\"_ _4\"></span>w Company<span class=\"_ _2\"></span>, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3f5\">Accoya USA<span class=\"_ _0\"></span> LL<span class=\"_ _0\"></span>C, 60% owned by <span class=\"_ _0\"></span>Accsys and 40% owned by<span class=\"_ _0\"></span> Eastman. Accoy<span class=\"_ _4\"></span>a USA, LL<span class=\"_ _0\"></span>C </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3f6\">owns and operates an <span class=\"_ _0\"></span>Accoya plant in Kingsport, <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ennessee, USA<span class=\"_ _0\"></span> to serve the North </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3f7\">American market. <span class=\"_ _0\"></span>The plant has a current capacity <span class=\"_ _0\"></span>to initially produce appro<span class=\"_ _4\"></span>ximately </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3f8\">43,000 cubic metr<span class=\"_ _0\"></span>es of <span class=\"_ _4\"></span>Accoya per<span class=\"_ _0\"></span> annum and to allow <span class=\"_ _4\"></span>for cos<span class=\"_ _4\"></span>t-effective e<span class=\"_ _4\"></span>xpansion. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3f9\">Under IFRS 11 \u2013 <span class=\"_ _0\"></span>Joint arrangements, the <span class=\"_ _4\"></span>two parties are assessed <span class=\"_ _4\"></span>to jointly con<span class=\"_ _4\"></span>trol the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3fa\">entity<span class=\"_ _0\"></span>, due to the oper<span class=\"_ _0\"></span>ating agreement requiring both joint <span class=\"_ _4\"></span>venture partners <span class=\"_ _0\"></span>to approve </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3fb\">key<span class=\"_ _0\"></span> business decisions. Accoy<span class=\"_ _4\"></span>a USA<span class=\"_ _4\"></span> is accounted f<span class=\"_ _4\"></span>or as a joint <span class=\"_ _0\"></span>venture and equity </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws3f gs3fc\">accounted for<span class=\"_ _0\"></span> within the financial <span class=\"_ _7\"></span>statements. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3fd\">An eight-year<span class=\"_ _4\"></span> term loan of<span class=\"_ _0\"></span> $70 million has been provided by<span class=\"_ _4\"></span> First Horizon Bank (\u2018FHB\u2019)  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3fe\">of<span class=\"_ _4\"></span> T<span class=\"_ _2\"></span>ennessee, USA. FHB ar<span class=\"_ _4\"></span>e also providing a <span class=\"_ _4\"></span>further $15 million re<span class=\"_ _4\"></span>volving line of<span class=\"_ _0\"></span> credit  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs3ff\">for<span class=\"_ _4\"></span> plant commissioning and w<span class=\"_ _4\"></span>orking capital purposes. The FHB <span class=\"_ _0\"></span>term loan is secured on  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs400\">the assets of<span class=\"_ _0\"></span> Accoya USA<span class=\"_ _0\"></span> and is supported by <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _2\"></span>\u2019s shareholders, including $50 </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs401\">million through a limited guar<span class=\"_ _0\"></span>antee provided on a pro-rata basis, <span class=\"_ _0\"></span>with Accsys<span class=\"_ _0\"></span>\u2019 60% share </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs402\">representing $30 million (<span class=\"_ _2\"></span>see note 28). The inter<span class=\"_ _4\"></span>est rate <span class=\"_ _4\"></span>varies between 1.3% <span class=\"_ _0\"></span>to 2.1% o<span class=\"_ _4\"></span>ver </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs403\">USD SOFR. Principal repayments commenced in <span class=\"_ _0\"></span>January 2026 and are calculated on a <span class=\"_ _0\"></span>ten-<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs404\">year<span class=\"_ _4\"></span> amortisation period.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs405\">The carrying amount of<span class=\"_ _4\"></span> the equity-accounted inv<span class=\"_ _0\"></span>estment is as follows:<span class=\"_ _23f\"> </span></div><div class=\"gs406\"><table class=\"s w4f4 h99\" id=\"_2095c0b6-d717-4246-bab0-6e94ed624f23\"><tr><td></td><td class=\"t m0 x2c6 hc y1d50 ff3 fsa fc7 sc0 ls1 ws1\">2026  </td><td class=\"t m0 x2c7 hc y1d50 ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d51 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d51 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8a w4f5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Opening balance<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85b y1b8a w4f6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">33,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85c y1b8a w4f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">31,<span class=\"_ _7\"></span>68<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Investment in <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85d y1b78 w4f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>,032<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85e y1b78 w4fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">14,490<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w4fb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Less: <span class=\"_ _4\"></span>Accsys proportion (<span class=\"_ _0\"></span>60%) of Licence <span class=\"_ _4\"></span>fee received<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85f y1b79 w4fc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(<span class=\"_ _7\"></span>83<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x860 y1b79 w18f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4fd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> loss for<span class=\"_ _0\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x861 y1b8c w61 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x862 y1b8c w62 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,8<span class=\"_ _7\"></span>71)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w4fe h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Closing balance<span class=\"_ _23f\"> </span></div></td><td class=\"c n x863 y1b7b w4ff h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x864 y1b7b w2fe h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">33<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs407\">The Group has equity<span class=\"_ _4\"></span> accounted f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the joint v<span class=\"_ _4\"></span>enture in these consolida<span class=\"_ _4\"></span>ted </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs408\">financial<span class=\"_ gs97\"> </span>statements.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs40a\">Recon<span class=\"_ _7\"></span>cili<span class=\"_ _7\"></span>ation of i<span class=\"_ _7\"></span>nvestm<span class=\"_ _7\"></span>ent in A<span class=\"_ _7\"></span>ccoya USA<span class=\"_ _7\"></span>:<span class=\"_ _23f\"> </span></div><div class=\"gs27f\"><table class=\"s w500 hbf\" id=\"_c6da2ba3-e0e7-490e-a008-faba9ad99874\"><tr><td></td><td class=\"t m0 x287 hc y1d52 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1d52 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1d53 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d53 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b76 w501 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net assets of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> (USD)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x865 y1b76 w502 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x866 y1b76 w503 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">65<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>03<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w504 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">60% of ne<span class=\"_ _4\"></span>t assets of <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _4\"></span> (Eur<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x867 y1b85 w505 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">2<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x868 y1b85 w506 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,024<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w507 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Less: <span class=\"_ _4\"></span>Accsys proportion (<span class=\"_ _0\"></span>60%) of Licence <span class=\"_ _4\"></span>fee received <span class=\"_ _0\"></span>to date<span class=\"_ _23f\"> </span></div></td><td class=\"c n x869 y1b78 w508 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>50<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86a y1b78 w509 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,95<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w50a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Less: Provision <span class=\"_ _4\"></span>for unr<span class=\"_ _4\"></span>ealised profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86b y1b79 w50b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _23\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86c y1b79 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w50c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change movements<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86d y1b8c w497 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>50<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86e y1b8c w50d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(2<span class=\"_ _7\"></span>20)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w4fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Closing balance<span class=\"_ _23f\"> </span></div></td><td class=\"c n x863 y1b7b w4ff h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x864 y1b7b w9e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">33<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls122 ws2f gs40b\">Impairment<span class=\"_ _0\"></span> r<span class=\"_ _7\"></span>eview<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs40c\">The carrying v<span class=\"_ _4\"></span>alue of <span class=\"_ _0\"></span>the investment in joint v<span class=\"_ _0\"></span>enture is considered its own cash generating </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs40d\">unit. The r<span class=\"_ _0\"></span>ecoverable amount of<span class=\"_ _0\"></span> the investment is determined on a <span class=\"_ _0\"></span>value in use calculation </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs40e\">which uses cash flow<span class=\"_ _0\"></span> projections based on Joint <span class=\"_ _0\"></span>Ven<span class=\"_ _4\"></span>ture Board-appr<span class=\"_ _4\"></span>oved financial </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs40f\">forecas<span class=\"_ _4\"></span>ts. Cash flows hav<span class=\"_ _0\"></span>e been projected for<span class=\"_ _4\"></span> a period of <span class=\"_ _0\"></span>five years plus a <span class=\"_ _4\"></span>terminal value </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs410\">discounted at a pre-tax discount r<span class=\"_ _4\"></span>ate of<span class=\"_ _4\"></span> 14.<span class=\"_ _0\"></span>1% per annum and a gr<span class=\"_ _4\"></span>owth rate of<span class=\"_ _0\"></span> 2% to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs411\">determine their<span class=\"_ _0\"></span> present value. <span class=\"_ _0\"></span>As a result of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>value in use calculation, no impairment </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs412\">charge w<span class=\"_ _0\"></span>as required. No impairment triggers <span class=\"_ _4\"></span>were identified in 2025. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs413\">The key<span class=\"_ _0\"></span> assumptions used in the v<span class=\"_ _4\"></span>alue in use calculations are: </div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs414\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">sales volumes and oper<span class=\"_ _4\"></span>ating margins;<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs415\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the long-term growth rate; and<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs416\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the discount rate.<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs417\">Sensitivity analysis has been undertak<span class=\"_ _0\"></span>en on the impairment review<span class=\"_ _0\"></span>. If <span class=\"_ _0\"></span>the sales volume </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs418\">CAGR f<span class=\"_ _0\"></span>or the fiv<span class=\"_ _4\"></span>e-year<span class=\"_ _4\"></span> period reduced fr<span class=\"_ _4\"></span>om 19% per annum <span class=\"_ _4\"></span>to 10% per annum, or<span class=\"_ _4\"></span> the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs419\">discount rate incr<span class=\"_ _4\"></span>eased from 14<span class=\"_ _0\"></span>.1% <span class=\"_ _0\"></span>to 21.6%, then the carrying v<span class=\"_ _4\"></span>alue of<span class=\"_ _4\"></span> the joint <span class=\"_ _0\"></span>venture </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs41a\">would equal it\u2019<span class=\"_ _0\"></span>s value in use. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs41c\">The income statement, balance sheet and cash <span class=\"_ _4\"></span>flows f<span class=\"_ _0\"></span>or Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span> LLC ar<span class=\"_ _0\"></span>e set out below:<span class=\"_ _23f\"> </span></div><div class=\"gs41d\"><table class=\"s wd8 hc0\" id=\"_6763b919-0944-4af2-b3a7-190b045666c2\"><tr><td></td><td class=\"t m0 x2c6 hc y1d54 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d54 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb hc y1d55 ff3 fsa fc7 sc0 ls1 ws1\">Accoya USA<span class=\"_ _0\"></span> statement of comprehensive income:<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c9 hc y1d55 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d55 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b70 w50e h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86f y1b70 w50f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">50<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x870 y1b70 w510 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">18<span class=\"_ _7\"></span>,089<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d56 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x871 y1d56 w511 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>,9<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x872 y1d56 w512 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(17<span class=\"_ _0\"></span>,939)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b82 w513 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Gross profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x873 y1b82 w514 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x874 y1b82 w515 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>50<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b73 w516 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x875 y1b73 w5a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>,872)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x876 y1b73 w517 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">(1<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w518 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsa ws10\">Operating loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x877 y1b74 w519 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls114 ws134\">(8,2<span class=\"_ _0\"></span>54)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x878 y1b74 w51a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(16<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>35)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w51b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest pay<span class=\"_ _4\"></span>able<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e8 y1b75 w51c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x879 y1b75 w51d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>3,7<span class=\"_ _7\"></span>50)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d57 w64 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Lo<span class=\"_ _7\"></span>ss b<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>fo<span class=\"_ _7\"></span>re t<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>xa<span class=\"_ _7\"></span>ti<span class=\"_ _7\"></span>on<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87a y1d57 w51e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">(12,86<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87b y1d57 w51f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w520 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>ax expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87c y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87d y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w521 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsa ws10\">T<span class=\"_ _0\"></span>otal comprehensive<span class=\"_ _0\"></span> loss for the financial<span class=\"_ _0\"></span> year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87e y1ba5 w522 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">(12,864)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87f y1ba5 w523 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w524 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accsys share (<span class=\"_ _0\"></span>60%) of US <span class=\"_ _0\"></span>JV EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x880 y1b79 w525 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x881 y1b79 w1ce h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w526 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accsys share (<span class=\"_ _0\"></span>60%) of US <span class=\"_ _0\"></span>JV EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x882 y1b7a w527 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x883 y1b7a w528 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w529 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accsys share (<span class=\"_ _0\"></span>60%) of US <span class=\"_ _0\"></span>JV total loss be<span class=\"_ _4\"></span>fore <span class=\"_ _4\"></span>tax<span class=\"_ _23f\"> </span></div></td><td class=\"c n x884 y1b7b w60 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x885 y1b7b w62 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,8<span class=\"_ _7\"></span>71)<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs41f\">Stat<span class=\"_ _7\"></span>eme<span class=\"_ _7\"></span>nt of fina<span class=\"_ _7\"></span>nci<span class=\"_ _7\"></span>al pos<span class=\"_ _7\"></span>itio<span class=\"_ _7\"></span>n:<span class=\"_ _23f\"> </span></div><div class=\"gs27f\"><table class=\"s w54e hc1\" id=\"_d85babe4-9c71-46e2-b555-e382de6af212\"><tr><td></td><td class=\"t m0 x287 hc y1d60 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1d60 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1d61 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d61 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1d62 ff3 fs5 fc7 sc0 ls5f ws74\">Non-current assets<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b68 w9f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Property<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x89e y1b68 w54f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">1<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x89f y1b68 w203 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">123,158<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bab w98 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Intangible assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a0 y1bab w550 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4,1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a1 y1bab w551 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">3,38<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6a wa3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Right of<span class=\"_ _4\"></span> use assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e5 y1b6a w552 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>56<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a2 y1b6a w553 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>28<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x2b5 y1d63 w554 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">1<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a3 y1d63 w107 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">132,<span class=\"_ _7\"></span>870<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d64 ff3 fs5 fc7 sc0 ls5f ws74\">Current assets<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b6d wad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Inventories<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a4 y1b6d w555 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a5 y1b6d w556 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">9<span class=\"_ _4\"></span>,021<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bac wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a6 y1bac w557 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,70<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a7 y1bac w3ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,16<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6f wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a8 y1b6f w558 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,324<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a9 y1b6f w559 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>675<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x29f y1bb2 w55a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">25<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>267<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8aa y1bb2 w55b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,<span class=\"_ _7\"></span>85<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d65 ff3 fs5 fc7 sc0 lsa ws10\">Current liabili<span class=\"_ _4\"></span>ties<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b82 wbb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ab y1b82 w55c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">(<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ac y1b82 w313 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(2,879)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b83 w55d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Obligation under lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ad y1b83 w55e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d0 y1b83 w55f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>51<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x2c1 y1b74 w560 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>239)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ae y1b74 w561 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>53<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b89 wca h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls5f ws74\">Net current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ba y1b89 w18b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">6,028<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8af y1b89 w562 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>328<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d66 ff3 fs5 fc7 sc0 ls5f ws74\">Non-current liabilities<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8a w55d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Obligation under lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b0 y1b8a w563 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(5,548)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b1 y1b8a w564 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w565 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other long <span class=\"_ _4\"></span>term borrowing<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b2 y1b78 w304 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">(<span class=\"_ _7\"></span>70,305)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b3 y1b78 w566 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(7<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>249)<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x8b4 y1b79 w54d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>75,<span class=\"_ _7\"></span>853)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b5 y1b79 w567 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(81<span class=\"_ _7\"></span>,158)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c wd5 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls5f ws74\">Net assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b6 y1b8c w568 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">4<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b7 y1b8c w569 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">60<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>40<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w56a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4d\">V<span class=\"_ _0\"></span>alue <span class=\"_ _7\"></span>attributable to Accsys T<span class=\"_ _0\"></span>echnologies<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b8 y1b7b w56b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">2<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>76<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b9 y1b7b w506 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,024<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs420\">T<span class=\"_ _2\"></span>o better r<span class=\"_ _4\"></span>eflect the natur<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the Joint <span class=\"_ _0\"></span>Ventur<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>\u2019s non-curr<span class=\"_ _4\"></span>ent assets, some of<span class=\"_ _0\"></span> the assets </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs421\">from property<span class=\"_ _0\"></span> plant and equipment have been reclassified into intangibles.<span class=\"_ _23f\"> </span></div>Cash flows:<span class=\"_ _23f\"> </span><table class=\"s w52a hb2\" id=\"_8b7450f3-4bfe-4b4d-a3e8-f5ce92e79f63\"><tr><td></td><td class=\"t m0 x2c6 hc y1d58 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d58 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d59 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d59 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b78 w52b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Cash flows from operating activities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x886 y1b78 w52c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">(<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>,16<span class=\"_ _1\"></span>5)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x887 y1b78 w52d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>,4<span class=\"_ _1\"></span>41)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w52e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Cash flows from investing activities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x888 y1b79 w52f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>2,<span class=\"_ _7\"></span>36<span class=\"_ _7\"></span>3)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x889 y1b79 w530 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _23\"></span>7,9<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w531 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Cash flows from financing activities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88a y1b8c w532 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">5,175<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88b y1b8c w533 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0,0<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w17c h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Ne<span class=\"_ _7\"></span>t in<span class=\"_ _7\"></span>cr<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>se/<span class=\"_ _0\"></span>(de<span class=\"_ _7\"></span>c<span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>se) in c<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>sh a<span class=\"_ _7\"></span>nd c<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>sh e<span class=\"_ _7\"></span>q<span class=\"_ _7\"></span>ui<span class=\"_ _7\"></span>va<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88c y1b7b w534 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">6<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88d y1b7b w535 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>The follo<span class=\"_ _4\"></span>wing transactions ha<span class=\"_ _4\"></span>ve occurred betw<span class=\"_ _4\"></span>een the Group and <span class=\"_ _0\"></span>the joint venture during the year:<span class=\"_ _23f\"> </span><table class=\"s w28f h9e\" id=\"_d1dfdf16-e57b-479e-993e-794848d23452\"><tr><td></td><td class=\"t m0 x2c6 hc y1d5a ff3 fsa fc7 sc0 ls1 ws1\">2026  </td><td class=\"t m0 x2c7 hc y1d5a ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d5b ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d5b ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b78 w536 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws3f\">Sales made to the joint venture<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88e y1b78 w537 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>517<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88f y1b78 w32f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w538 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Purchases from the joint venture<span class=\"_ _23f\"> </span></div></td><td class=\"c n x564 y1b79 w539 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x608 y1b79 w53a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">1,<span class=\"_ _7\"></span>47<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w53b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed fr<span class=\"_ _0\"></span>om the joint venture as a<span class=\"_ _4\"></span>t 31 March<span class=\"_ _23f\"> </span></div></td><td class=\"c n x890 y1b7a w53c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">13,410<span class=\"_ _23f\"> </span></div></td><td class=\"c n x625 y1b7a w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w53d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed <span class=\"_ _4\"></span>to the joint <span class=\"_ _4\"></span>venture as at 31 March<span class=\"_ _23f\"> </span></div></td><td class=\"c n x891 y1b7b w53e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6,9<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x892 y1b7b w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr></table>The above balances ar<span class=\"_ _4\"></span>e non-interest bearing and are r<span class=\"_ _0\"></span>epayable on demand.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "25. <span class=\"_ _2\"></span>Inv<span class=\"_ _0\"></span>e<span class=\"_ _7\"></span>stme<span class=\"_ _7\"></span>nt in Joint V<span class=\"_ _2\"></span>entur<span class=\"_ _7\"></span>e<span class=\"_ _23f\"> </span>In <span class=\"_ _4\"></span>August 2020, <span class=\"_ _0\"></span>Accsys together<span class=\"_ _0\"></span> with Eastman Chemical Company<span class=\"_ _4\"></span> formed a ne<span class=\"_ _4\"></span>w Company<span class=\"_ _2\"></span>, Accoya USA<span class=\"_ _0\"></span> LL<span class=\"_ _0\"></span>C, 60% owned by <span class=\"_ _0\"></span>Accsys and 40% owned by<span class=\"_ _0\"></span> Eastman. Accoy<span class=\"_ _4\"></span>a USA, LL<span class=\"_ _0\"></span>C owns and operates an <span class=\"_ _0\"></span>Accoya plant in Kingsport, <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ennessee, USA<span class=\"_ _0\"></span> to serve the North American market. <span class=\"_ _0\"></span>The plant has a current capacity <span class=\"_ _0\"></span>to initially produce appro<span class=\"_ _4\"></span>ximately 43,000 cubic metr<span class=\"_ _0\"></span>es of <span class=\"_ _4\"></span>Accoya per<span class=\"_ _0\"></span> annum and to allow <span class=\"_ _4\"></span>for cos<span class=\"_ _4\"></span>t-effective e<span class=\"_ _4\"></span>xpansion. Under IFRS 11 \u2013 <span class=\"_ _0\"></span>Joint arrangements, the <span class=\"_ _4\"></span>two parties are assessed <span class=\"_ _4\"></span>to jointly con<span class=\"_ _4\"></span>trol the entity<span class=\"_ _0\"></span>, due to the oper<span class=\"_ _0\"></span>ating agreement requiring both joint <span class=\"_ _4\"></span>venture partners <span class=\"_ _0\"></span>to approve key<span class=\"_ _0\"></span> business decisions. Accoy<span class=\"_ _4\"></span>a USA<span class=\"_ _4\"></span> is accounted f<span class=\"_ _4\"></span>or as a joint <span class=\"_ _0\"></span>venture and equity accounted for<span class=\"_ _0\"></span> within the financial <span class=\"_ _7\"></span>statements. An eight-year<span class=\"_ _4\"></span> term loan of<span class=\"_ _0\"></span> $70 million has been provided by<span class=\"_ _4\"></span> First Horizon Bank (\u2018FHB\u2019)  of<span class=\"_ _4\"></span> T<span class=\"_ _2\"></span>ennessee, USA. FHB ar<span class=\"_ _4\"></span>e also providing a <span class=\"_ _4\"></span>further $15 million re<span class=\"_ _4\"></span>volving line of<span class=\"_ _0\"></span> credit  for<span class=\"_ _4\"></span> plant commissioning and w<span class=\"_ _4\"></span>orking capital purposes. The FHB <span class=\"_ _0\"></span>term loan is secured on  the assets of<span class=\"_ _0\"></span> Accoya USA<span class=\"_ _0\"></span> and is supported by <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _2\"></span>\u2019s shareholders, including $50 million through a limited guar<span class=\"_ _0\"></span>antee provided on a pro-rata basis, <span class=\"_ _0\"></span>with Accsys<span class=\"_ _0\"></span>\u2019 60% share representing $30 million (<span class=\"_ _2\"></span>see note 28). The inter<span class=\"_ _4\"></span>est rate <span class=\"_ _4\"></span>varies between 1.3% <span class=\"_ _0\"></span>to 2.1% o<span class=\"_ _4\"></span>ver USD SOFR. Principal repayments commenced in <span class=\"_ _0\"></span>January 2026 and are calculated on a <span class=\"_ _0\"></span>ten-<span class=\"_ _23f\"> </span>year<span class=\"_ _4\"></span> amortisation period.<span class=\"_ _23f\"> </span>The carrying amount of<span class=\"_ _4\"></span> the equity-accounted inv<span class=\"_ _0\"></span>estment is as follows:<span class=\"_ _23f\"> </span><table class=\"s w4f4 h99\" id=\"_2095c0b6-d717-4246-bab0-6e94ed624f23\"><tr><td></td><td class=\"t m0 x2c6 hc y1d50 ff3 fsa fc7 sc0 ls1 ws1\">2026  </td><td class=\"t m0 x2c7 hc y1d50 ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d51 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d51 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8a w4f5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Opening balance<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85b y1b8a w4f6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">33,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85c y1b8a w4f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">31,<span class=\"_ _7\"></span>68<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w4f8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Investment in <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85d y1b78 w4f9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>,032<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85e y1b78 w4fa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">14,490<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w4fb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Less: <span class=\"_ _4\"></span>Accsys proportion (<span class=\"_ _0\"></span>60%) of Licence <span class=\"_ _4\"></span>fee received<span class=\"_ _23f\"> </span></div></td><td class=\"c n x85f y1b79 w4fc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(<span class=\"_ _7\"></span>83<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x860 y1b79 w18f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w4fd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share of<span class=\"_ _4\"></span> loss for<span class=\"_ _0\"></span> the year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x861 y1b8c w61 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x862 y1b8c w62 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,8<span class=\"_ _7\"></span>71)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w4fe h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Closing balance<span class=\"_ _23f\"> </span></div></td><td class=\"c n x863 y1b7b w4ff h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x864 y1b7b w2fe h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">33<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table>The Group has equity<span class=\"_ _4\"></span> accounted f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the joint v<span class=\"_ _4\"></span>enture in these consolida<span class=\"_ _4\"></span>ted financial<span class=\"_ gs97\"> </span>statements.<span class=\"_ _23f\"> </span>Recon<span class=\"_ _7\"></span>cili<span class=\"_ _7\"></span>ation of i<span class=\"_ _7\"></span>nvestm<span class=\"_ _7\"></span>ent in A<span class=\"_ _7\"></span>ccoya USA<span class=\"_ _7\"></span>:<span class=\"_ _23f\"> </span><table class=\"s w500 hbf\" id=\"_c6da2ba3-e0e7-490e-a008-faba9ad99874\"><tr><td></td><td class=\"t m0 x287 hc y1d52 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1d52 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1d53 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d53 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b76 w501 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net assets of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _4\"></span> (USD)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x865 y1b76 w502 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">5<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>1<span class=\"_ _23f\"> </span></div></td><td class=\"c n x866 y1b76 w503 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">65<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>03<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w504 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">60% of ne<span class=\"_ _4\"></span>t assets of <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _4\"></span> (Eur<span class=\"_ _0\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x867 y1b85 w505 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">2<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>7<span class=\"_ _7\"></span>6<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x868 y1b85 w506 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,024<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w507 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Less: <span class=\"_ _4\"></span>Accsys proportion (<span class=\"_ _0\"></span>60%) of Licence <span class=\"_ _4\"></span>fee received <span class=\"_ _0\"></span>to date<span class=\"_ _23f\"> </span></div></td><td class=\"c n x869 y1b78 w508 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>50<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86a y1b78 w509 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,95<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w50a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Less: Provision <span class=\"_ _4\"></span>for unr<span class=\"_ _4\"></span>ealised profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86b y1b79 w50b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _23\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86c y1b79 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w50c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change movements<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86d y1b8c w497 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>50<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86e y1b8c w50d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(2<span class=\"_ _7\"></span>20)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w4fe h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Closing balance<span class=\"_ _23f\"> </span></div></td><td class=\"c n x863 y1b7b w4ff h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>32<span class=\"_ _23f\"> </span></div></td><td class=\"c n x864 y1b7b w9e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">33<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr></table>Impairment<span class=\"_ _0\"></span> r<span class=\"_ _7\"></span>eview<span class=\"_ _23f\"> </span>The carrying v<span class=\"_ _4\"></span>alue of <span class=\"_ _0\"></span>the investment in joint v<span class=\"_ _0\"></span>enture is considered its own cash generating unit. The r<span class=\"_ _0\"></span>ecoverable amount of<span class=\"_ _0\"></span> the investment is determined on a <span class=\"_ _0\"></span>value in use calculation which uses cash flow<span class=\"_ _0\"></span> projections based on Joint <span class=\"_ _0\"></span>Ven<span class=\"_ _4\"></span>ture Board-appr<span class=\"_ _4\"></span>oved financial forecas<span class=\"_ _4\"></span>ts. Cash flows hav<span class=\"_ _0\"></span>e been projected for<span class=\"_ _4\"></span> a period of <span class=\"_ _0\"></span>five years plus a <span class=\"_ _4\"></span>terminal value discounted at a pre-tax discount r<span class=\"_ _4\"></span>ate of<span class=\"_ _4\"></span> 14.<span class=\"_ _0\"></span>1% per annum and a gr<span class=\"_ _4\"></span>owth rate of<span class=\"_ _0\"></span> 2% to determine their<span class=\"_ _0\"></span> present value. <span class=\"_ _0\"></span>As a result of<span class=\"_ _4\"></span> the <span class=\"_ _4\"></span>value in use calculation, no impairment charge w<span class=\"_ _0\"></span>as required. No impairment triggers <span class=\"_ _4\"></span>were identified in 2025. The key<span class=\"_ _0\"></span> assumptions used in the v<span class=\"_ _4\"></span>alue in use calculations are: \u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">sales volumes and oper<span class=\"_ _4\"></span>ating margins;<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the long-term growth rate; and<span class=\"_ _23f\"> </span></span>\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">the discount rate.<span class=\"_ _23f\"> </span></span>Sensitivity analysis has been undertak<span class=\"_ _0\"></span>en on the impairment review<span class=\"_ _0\"></span>. If <span class=\"_ _0\"></span>the sales volume CAGR f<span class=\"_ _0\"></span>or the fiv<span class=\"_ _4\"></span>e-year<span class=\"_ _4\"></span> period reduced fr<span class=\"_ _4\"></span>om 19% per annum <span class=\"_ _4\"></span>to 10% per annum, or<span class=\"_ _4\"></span> the discount rate incr<span class=\"_ _4\"></span>eased from 14<span class=\"_ _0\"></span>.1% <span class=\"_ _0\"></span>to 21.6%, then the carrying v<span class=\"_ _4\"></span>alue of<span class=\"_ _4\"></span> the joint <span class=\"_ _0\"></span>venture would equal it\u2019<span class=\"_ _0\"></span>s value in use. The income statement, balance sheet and cash <span class=\"_ _4\"></span>flows f<span class=\"_ _0\"></span>or Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span> LLC ar<span class=\"_ _0\"></span>e set out below:<span class=\"_ _23f\"> </span><table class=\"s wd8 hc0\" id=\"_6763b919-0944-4af2-b3a7-190b045666c2\"><tr><td></td><td class=\"t m0 x2c6 hc y1d54 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d54 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb hc y1d55 ff3 fsa fc7 sc0 ls1 ws1\">Accoya USA<span class=\"_ _0\"></span> statement of comprehensive income:<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c9 hc y1d55 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d55 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b70 w50e h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls66 ws7b\">T<span class=\"_ _0\"></span>otal revenue<span class=\"_ _23f\"> </span></div></td><td class=\"c n x86f y1b70 w50f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">50<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>41<span class=\"_ _23f\"> </span></div></td><td class=\"c n x870 y1b70 w510 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">18<span class=\"_ _7\"></span>,089<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d56 w39 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Co<span class=\"_ _7\"></span>st o<span class=\"_ _7\"></span>f sa<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x871 y1d56 w511 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>,9<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x872 y1d56 w512 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(17<span class=\"_ _0\"></span>,939)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b82 w513 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Gross profit<span class=\"_ _23f\"> </span></div></td><td class=\"c n x873 y1b82 w514 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x874 y1b82 w515 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>50<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b73 w516 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Operating costs<span class=\"_ _23f\"> </span></div></td><td class=\"c n x875 y1b73 w5a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>,872)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x876 y1b73 w517 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">(1<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b74 w518 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsa ws10\">Operating loss<span class=\"_ _23f\"> </span></div></td><td class=\"c n x877 y1b74 w519 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls114 ws134\">(8,2<span class=\"_ _0\"></span>54)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x878 y1b74 w51a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5b ws70\">(16<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>35)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b75 w51b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest pay<span class=\"_ _4\"></span>able<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e8 y1b75 w51c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x879 y1b75 w51d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(<span class=\"_ _7\"></span>3,7<span class=\"_ _7\"></span>50)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d57 w64 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Lo<span class=\"_ _7\"></span>ss b<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>fo<span class=\"_ _7\"></span>re t<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>xa<span class=\"_ _7\"></span>ti<span class=\"_ _7\"></span>on<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87a y1d57 w51e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">(12,86<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87b y1d57 w51f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>9,<span class=\"_ _7\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w520 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>ax expense<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87c y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87d y1b85 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1ba5 w521 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsa ws10\">T<span class=\"_ _0\"></span>otal comprehensive<span class=\"_ _0\"></span> loss for the financial<span class=\"_ _0\"></span> year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87e y1ba5 w522 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">(12,864)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x87f y1ba5 w523 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w524 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accsys share (<span class=\"_ _0\"></span>60%) of US <span class=\"_ _0\"></span>JV EBITDA<span class=\"_ _23f\"> </span></div></td><td class=\"c n x880 y1b79 w525 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">90<span class=\"_ _23f\"> </span></div></td><td class=\"c n x881 y1b79 w1ce h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w526 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accsys share (<span class=\"_ _0\"></span>60%) of US <span class=\"_ _0\"></span>JV EBIT<span class=\"_ _23f\"> </span></div></td><td class=\"c n x882 y1b7a w527 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,9<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x883 y1b7a w528 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">(<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w529 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Accsys share (<span class=\"_ _0\"></span>60%) of US <span class=\"_ _0\"></span>JV total loss be<span class=\"_ _4\"></span>fore <span class=\"_ _4\"></span>tax<span class=\"_ _23f\"> </span></div></td><td class=\"c n x884 y1b7b w60 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x885 y1b7b w62 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>11,8<span class=\"_ _7\"></span>71)<span class=\"_ _23f\"> </span></div></td></tr></table>Stat<span class=\"_ _7\"></span>eme<span class=\"_ _7\"></span>nt of fina<span class=\"_ _7\"></span>nci<span class=\"_ _7\"></span>al pos<span class=\"_ _7\"></span>itio<span class=\"_ _7\"></span>n:<span class=\"_ _23f\"> </span><table class=\"s w54e hc1\" id=\"_d85babe4-9c71-46e2-b555-e382de6af212\"><tr><td></td><td class=\"t m0 x287 hc y1d60 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1d60 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1d61 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d61 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x28c h7 y1d62 ff3 fs5 fc7 sc0 ls5f ws74\">Non-current assets<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b68 w9f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Property<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x89e y1b68 w54f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">1<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x89f y1b68 w203 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">123,158<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bab w98 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Intangible assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a0 y1bab w550 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">4,1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a1 y1bab w551 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">3,38<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6a wa3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Right of<span class=\"_ _4\"></span> use assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7e5 y1b6a w552 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5,<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>56<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a2 y1b6a w553 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>,3<span class=\"_ _7\"></span>28<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x2b5 y1d63 w554 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">1<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a3 y1d63 w107 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">132,<span class=\"_ _7\"></span>870<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d64 ff3 fs5 fc7 sc0 ls5f ws74\">Current assets<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b6d wad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Inventories<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a4 y1b6d w555 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14,<span class=\"_ _7\"></span>23<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a5 y1b6d w556 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">9<span class=\"_ _4\"></span>,021<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bac wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a6 y1bac w557 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8,70<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a7 y1bac w3ed h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">1<span class=\"_ _7\"></span>,16<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b6f wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a8 y1b6f w558 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,324<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8a9 y1b6f w559 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>675<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x29f y1bb2 w55a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">25<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>267<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8aa y1bb2 w55b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">11,<span class=\"_ _7\"></span>85<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d65 ff3 fs5 fc7 sc0 lsa ws10\">Current liabili<span class=\"_ _4\"></span>ties<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b82 wbb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ab y1b82 w55c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls106 ws126\">(<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>74<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ac y1b82 w313 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(2,879)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b83 w55d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Obligation under lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ad y1b83 w55e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>1<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5d0 y1b83 w55f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>51<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x2c1 y1b74 w560 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>239)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ae y1b74 w561 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(3<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>53<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b89 wca h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls5f ws74\">Net current assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6ba y1b89 w18b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">6,028<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8af y1b89 w562 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>328<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d66 ff3 fs5 fc7 sc0 ls5f ws74\">Non-current liabilities<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8a w55d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Obligation under lease liabilities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b0 y1b8a w563 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(5,548)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b1 y1b8a w564 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">(<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w565 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other long <span class=\"_ _4\"></span>term borrowing<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b2 y1b78 w304 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">(<span class=\"_ _7\"></span>70,305)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b3 y1b78 w566 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(7<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>249)<span class=\"_ _23f\"> </span></div></td></tr><tr><td></td><td class=\"c n x8b4 y1b79 w54d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>75,<span class=\"_ _7\"></span>853)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b5 y1b79 w567 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls107 ws127\">(81<span class=\"_ _7\"></span>,158)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c wd5 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls5f ws74\">Net assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b6 y1b8c w568 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">4<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>1<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b7 y1b8c w569 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">60<span class=\"_ _7\"></span>,0<span class=\"_ _7\"></span>40<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w56a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws4d\">V<span class=\"_ _0\"></span>alue <span class=\"_ _7\"></span>attributable to Accsys T<span class=\"_ _0\"></span>echnologies<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b8 y1b7b w56b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">2<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>76<span class=\"_ _1\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8b9 y1b7b w506 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>6<span class=\"_ _7\"></span>,024<span class=\"_ _23f\"> </span></div></td></tr></table>T<span class=\"_ _2\"></span>o better r<span class=\"_ _4\"></span>eflect the natur<span class=\"_ _4\"></span>e of <span class=\"_ _0\"></span>the Joint <span class=\"_ _0\"></span>Ventur<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>\u2019s non-curr<span class=\"_ _4\"></span>ent assets, some of<span class=\"_ _0\"></span> the assets from property<span class=\"_ _0\"></span> plant and equipment have been reclassified into intangibles.<span class=\"_ _23f\"> </span><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls122 ws2f gs423\">Cash flows:<span class=\"_ _23f\"> </span></div><div class=\"gs424\"><table class=\"s w52a hb2\" id=\"_8b7450f3-4bfe-4b4d-a3e8-f5ce92e79f63\"><tr><td></td><td class=\"t m0 x2c6 hc y1d58 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d58 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d59 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d59 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b78 w52b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Cash flows from operating activities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x886 y1b78 w52c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">(<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>,16<span class=\"_ _1\"></span>5)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x887 y1b78 w52d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">(<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>,4<span class=\"_ _1\"></span>41)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w52e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Cash flows from investing activities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x888 y1b79 w52f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>2,<span class=\"_ _7\"></span>36<span class=\"_ _7\"></span>3)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x889 y1b79 w530 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _23\"></span>7,9<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w531 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Cash flows from financing activities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88a y1b8c w532 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">5,175<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88b y1b8c w533 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0,0<span class=\"_ _7\"></span>0<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w17c h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Ne<span class=\"_ _7\"></span>t in<span class=\"_ _7\"></span>cr<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>se/<span class=\"_ _0\"></span>(de<span class=\"_ _7\"></span>c<span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>se) in c<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>sh a<span class=\"_ _7\"></span>nd c<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>sh e<span class=\"_ _7\"></span>q<span class=\"_ _7\"></span>ui<span class=\"_ _7\"></span>va<span class=\"_ _7\"></span>le<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>s<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88c y1b7b w534 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">6<span class=\"_ _7\"></span>47<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88d y1b7b w535 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs425\">The follo<span class=\"_ _4\"></span>wing transactions ha<span class=\"_ _4\"></span>ve occurred betw<span class=\"_ _4\"></span>een the Group and <span class=\"_ _0\"></span>the joint venture during </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5e gs426\">the year:<span class=\"_ _23f\"> </span></div><div class=\"gs427\"><table class=\"s w28f h9e\" id=\"_d1dfdf16-e57b-479e-993e-794848d23452\"><tr><td></td><td class=\"t m0 x2c6 hc y1d5a ff3 fsa fc7 sc0 ls1 ws1\">2026  </td><td class=\"t m0 x2c7 hc y1d5a ff3 fsa fc7 sc0 ls1 ws1\">2025  </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d5b ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d5b ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b78 w536 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws3f\">Sales made to the joint venture<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88e y1b78 w537 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>517<span class=\"_ _23f\"> </span></div></td><td class=\"c n x88f y1b78 w32f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w538 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Purchases from the joint venture<span class=\"_ _23f\"> </span></div></td><td class=\"c n x564 y1b79 w539 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x608 y1b79 w53a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">1,<span class=\"_ _7\"></span>47<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w53b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed fr<span class=\"_ _0\"></span>om the joint venture as a<span class=\"_ _4\"></span>t 31 March<span class=\"_ _23f\"> </span></div></td><td class=\"c n x890 y1b7a w53c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsac wsc8\">13,410<span class=\"_ _23f\"> </span></div></td><td class=\"c n x625 y1b7a w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w53d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts owed <span class=\"_ _4\"></span>to the joint <span class=\"_ _4\"></span>venture as at 31 March<span class=\"_ _23f\"> </span></div></td><td class=\"c n x891 y1b7b w53e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6,9<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x892 y1b7b w94 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs6b\">The above balances ar<span class=\"_ _4\"></span>e non-interest bearing and are r<span class=\"_ _0\"></span>epayable on demand.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws1 gs429\">26. <span class=\"_ _6\"></span>Commit<span class=\"_ _7\"></span>ment<span class=\"_ _7\"></span>s under loan agr<span class=\"_ _7\"></span>eem<span class=\"_ _7\"></span>ents<span class=\"_ _23f\"> </span></div><div class=\"gs2c3\"><table class=\"s w53f h89\" id=\"_8fda493e-ecf8-4c78-b91f-e5782826f45b\"><tr><td></td><td class=\"t m0 x2c6 hc y1d5c ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1d5c ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1d5d ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d5d ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"t m0 x2cb h7 y1d5e ff3 fs5 fc7 sc0 ls5f ws74\">Loan obligations<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b74 w48f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Within one year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x893 y1b74 w540 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb4 wsce\">6<span class=\"_ _7\"></span>,9<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x894 y1b74 w541 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5,<span class=\"_ _7\"></span>62<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b89 w492 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws3f\">In the second to fifth years inclusive<span class=\"_ _23f\"> </span></div></td><td class=\"c n x895 y1b89 w542 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">4<span class=\"_ _7\"></span>9,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x7d9 y1b89 w543 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">5<span class=\"_ _7\"></span>0,075<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b76 w544 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Present <span class=\"_ _4\"></span>value of loan obliga<span class=\"_ _4\"></span>tions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x896 y1b76 w545 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">55,<span class=\"_ _0\"></span>988<span class=\"_ _23f\"> </span></div></td><td class=\"c n x897 y1b76 w546 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">55,700<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d5f ff3 fs5 fc7 sc0 ls1 ws1\">Am<span class=\"_ _7\"></span>ou<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>s p<span class=\"_ _7\"></span>ay<span class=\"_ _7\"></span>ab<span class=\"_ _7\"></span>le u<span class=\"_ _7\"></span>nd<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>r lo<span class=\"_ _7\"></span>an a<span class=\"_ _7\"></span>gr<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>me<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>s \u2013 u<span class=\"_ _7\"></span>nd<span class=\"_ _7\"></span>is<span class=\"_ _7\"></span>co<span class=\"_ _7\"></span>u<span class=\"_ _7\"></span>nt<span class=\"_ _7\"></span>ed c<span class=\"_ _7\"></span>a<span class=\"_ _7\"></span>sh fl<span class=\"_ _7\"></span>ow<span class=\"_ _7\"></span>s:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b78 w48f h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws74\">Within one year<span class=\"_ _23f\"> </span></div></td><td class=\"c n x898 y1b78 w547 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">9,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x899 y1b78 w548 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w492 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws3f\">In the second to fifth years inclusive<span class=\"_ _23f\"> </span></div></td><td class=\"c n x89a y1b79 w549 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>8,<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>63<span class=\"_ _23f\"> </span></div></td><td class=\"c n x89b y1b79 w54a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls3b ws3f\">64,<span class=\"_ _7\"></span>505<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w54b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Less future finance charges<span class=\"_ _23f\"> </span></div></td><td class=\"c n x89c y1b8c w54c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">(<span class=\"_ _7\"></span>11<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>67<span class=\"_ _1\"></span>7<span class=\"_ _7\"></span>)</div></td><td class=\"c n x89d y1b8c w54d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(16<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>090)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w544 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Present <span class=\"_ _4\"></span>value of loan obliga<span class=\"_ _4\"></span>tions<span class=\"_ _23f\"> </span></div></td><td class=\"c n x896 y1b7b w545 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">55,<span class=\"_ _0\"></span>988<span class=\"_ _23f\"> </span></div></td><td class=\"c n x897 y1b7b w546 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">55,700<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs42b\">Reconciliation o<span class=\"_ _4\"></span>f loan agreements:<span class=\"_ _23f\"> </span></div><div class=\"gs42c\"><table class=\"s w283 hc2\" id=\"_4ec2dd57-11a7-464f-8bb0-f3ef932ef613\"><tr><td></td><td></td><td class=\"c n x4cf y1d67 w1e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></div></td><td></td><td></td><td class=\"c n x4d0 y1d67 w188 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8ba hc y1d68 ff3 fsa fc7 sc0 ls1 ws1\">Convertible </td><td></td><td></td><td class=\"t m0 x642 hc y1d69 ff3 fsa fc7 sc0 ls1 ws1\">Convertible </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8bb hc y1d6a ff3 fsa fc7 sc0 ls1 ws1\">loan note </td><td></td><td></td><td class=\"t m0 x843 hc y1d6b ff3 fsa fc7 sc0 ls1 ws1\">loan note </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x8bc hc y1d6c ff3 fsa fc7 sc0 ls1 ws1\">with </td><td></td><td></td><td class=\"t m0 x8bd hc y1d6d ff3 fsa fc7 sc0 ls1 ws1\">with </td><td></td></tr><tr><td></td><td class=\"t m0 x8be hc y1d6e ff3 fsa fc7 sc0 ls1 ws1\">Debt </td><td class=\"t m0 x8bf hc y1d6f ff3 fsa fc7 sc0 ls1 ws1\">embedded </td><td></td><td class=\"t m0 x8c0 hc y1d70 ff3 fsa fc7 sc0 ls1 ws1\">Debt </td><td class=\"t m0 x8c1 hc y1d71 ff3 fsa fc7 sc0 ls1 ws1\">embedded </td><td></td></tr><tr><td></td><td class=\"t m0 x8c2 hc y1d72 ff3 fsa fc7 sc0 ls1 ws1\">facilities<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6d1 hc y1d73 ff3 fsa fc7 sc0 ls1 ws1\">derivative<span class=\"_ _23f\"> </span></td><td class=\"t m0 x8c3 hc y1d73 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td><td class=\"t m0 x289 hc y1d74 ff3 fsa fc7 sc0 ls1 ws1\">facilities<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6de hc y1d75 ff3 fsa fc7 sc0 ls1 ws1\">derivative<span class=\"_ _23f\"> </span></td><td class=\"t m0 x288 hc y1d75 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x4d7 hc y1d76 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4d8 hc y1d77 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x69e hc y1d77 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x8c4 hc y1d78 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x4c2 hc y1d79 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d79 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1d7a w56c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Loan balance<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8c5 y1d7a w471 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">2<span class=\"_ _7\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8c6 y1d7a w56d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa7 wsc3\">2<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,1<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>1</div></td><td class=\"c n x8c7 y1d7a w56e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5<span class=\"_ _7\"></span>4,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>37</div></td><td class=\"c n x8c8 y1d7a w56f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">32<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>479</div></td><td class=\"c n x8c9 y1d7a w570 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsa ws10\">22<span class=\"_ _7\"></span>,608</div></td><td class=\"c n x8ca y1d7a w571 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">55,087<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d7b ff2 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value of<span class=\"_ _0\"></span> embedded </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d3c w572 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">derivative<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8cb y1d3c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8cc y1d3c w573 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,151<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8cd y1d3c w574 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,151<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ce y1d3c w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8cf y1d3c w575 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">61<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8d0 y1d3c w576 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls61 ws77\">613<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c x1f7 y1b7b w577 h96\"><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws1\">Loan balance as at<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">31 March<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8d1 y1b7b w578 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd3 wsec\">2<span class=\"_ _1\"></span>9,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>6</div></td><td class=\"c n x8d2 y1b7b w579 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">26<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>33<span class=\"_ _7\"></span>2</div></td><td class=\"c n x8d3 y1b7b w57a h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">55,9<span class=\"_ _4\"></span>88</div></td><td class=\"c n x8d4 y1b7b w57b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsab wsc7\">32<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>479</div></td><td class=\"c n x8d5 y1b7b w415 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf2 wsb\">23,221</div></td><td class=\"c n x8d6 y1b7b w57c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">55,7<span class=\"_ _4\"></span>00<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsc8 ws81 gs42d\">Debt Facilities<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls37 ws1 gs42e\">In October 2025, <span class=\"_ _0\"></span>Accsys, <span class=\"_ _4\"></span>ABN AMR<span class=\"_ _4\"></span>O and HSBC agreed to r<span class=\"_ _0\"></span>eplace the existing <span class=\"_ _4\"></span>ABN </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls37 ws1 gs42f\">agreement <span class=\"_ _4\"></span>with a new \u20ac55m <span class=\"_ _0\"></span>facility equally split be<span class=\"_ _4\"></span>tween <span class=\"_ _4\"></span>ABN and HSBC which <span class=\"_ _4\"></span>would be </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls37 ws1 gs430\">the Group<span class=\"_ _0\"></span>\u2019s main borr<span class=\"_ _0\"></span>owing facilities. <span class=\"_ _4\"></span>The facilities hav<span class=\"_ _4\"></span>e a maturity in October<span class=\"_ _0\"></span> 2028 and have </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls37 ws1 gs431\">an option, at the Bank<span class=\"_ _4\"></span>s\u2019 discr<span class=\"_ _4\"></span>etion f<span class=\"_ _4\"></span>or a further<span class=\"_ _0\"></span> one year<span class=\"_ _4\"></span> extension to October<span class=\"_ _0\"></span> 2029<span class=\"_ _0\"></span>. The </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls37 ws1 gs432\">facilities agreement comprise a:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs433\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">\u20ac20m remaining <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>erm Loan Facility<span class=\"_ _2\"></span>.<span class=\"_ _23f\"> </span></span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs434\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">\u20ac35m Revolving Cr<span class=\"_ _4\"></span>edit Facility<span class=\"_ _4\"></span> (\u2018RCF\u2019). </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs435\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">The T<span class=\"_ _2\"></span>erm Loan has capital r<span class=\"_ _4\"></span>epayments commencing on 31 March 2026 o<span class=\"_ _4\"></span>f \u20ac0<span class=\"_ _0\"></span>.65m and </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs436\">then quarterly paymen<span class=\"_ _4\"></span>ts of \u20ac0<span class=\"_ _0\"></span>.65m thereafter<span class=\"_ _2\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs437\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">T<span class=\"_ _2\"></span>erm Loan interest <span class=\"_ _0\"></span>varies between 2.<span class=\"_ _0\"></span>90% and 3.50% above EURIBOR, based of </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs438\">ratcheted lev<span class=\"_ _0\"></span>erage grid.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs439\">Approximately<span class=\"_ _0\"></span> \u20ac17<span class=\"_ _0\"></span>.5m of <span class=\"_ _0\"></span>the RCF has been utilised to pr<span class=\"_ _4\"></span>ovide a $20m letter<span class=\"_ _4\"></span> of cr<span class=\"_ _4\"></span>edit </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs43a\">guarantee <span class=\"_ _4\"></span>to FHB in support of <span class=\"_ _0\"></span>the Accoya US<span class=\"_ _4\"></span>A<span class=\"_ _4\"></span> JV<span class=\"_ _0\"></span> funding arrangements, a further<span class=\"_ _0\"></span> \u20ac1.0m </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs43b\">to cover<span class=\"_ _0\"></span> other operational guaran<span class=\"_ _4\"></span>tees and \u20ac6.<span class=\"_ _0\"></span>1m was undrawn at 31 March 2026. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs43c\">The facilities ar<span class=\"_ _4\"></span>e secured against <span class=\"_ _4\"></span>the assets of<span class=\"_ _4\"></span> the Group <span class=\"_ _0\"></span>which are 100% owned by <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs43d\">Company<span class=\"_ _4\"></span> and include net leverage and in<span class=\"_ _4\"></span>terest cov<span class=\"_ _4\"></span>er cov<span class=\"_ _4\"></span>enants which is based upon <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs43e\">results and assets <span class=\"_ _4\"></span>which are 100% owned b<span class=\"_ _4\"></span>y <span class=\"_ _4\"></span>the Company<span class=\"_ _0\"></span>. Ther<span class=\"_ _4\"></span>e have no breaches <span class=\"_ _0\"></span>to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws5e gs43f\">covenants during the year<span class=\"_ _2\"></span>. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs441\">The renegotiation <span class=\"_ _0\"></span>was assessed under IFRS 9 wher<span class=\"_ _4\"></span>e we conducted <span class=\"_ _0\"></span>the required </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs442\">quantitative and qualitativ<span class=\"_ _4\"></span>e tests in order<span class=\"_ _0\"></span> to conclude on whether<span class=\"_ _0\"></span> the renegotiated </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs443\">instrument constituted as a substantiv<span class=\"_ _4\"></span>e modification or no<span class=\"_ _4\"></span>t. W<span class=\"_ _0\"></span>e concluded that the loan </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs444\">was not substantially<span class=\"_ _0\"></span> modified and there remeasur<span class=\"_ _4\"></span>ed the loan in line <span class=\"_ _4\"></span>with the requir<span class=\"_ _4\"></span>ements </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs445\">of<span class=\"_ _4\"></span> IFRS 9<span class=\"_ _0\"></span>. Changes arising from <span class=\"_ _0\"></span>the remeasurement and tr<span class=\"_ _4\"></span>ansaction costs of<span class=\"_ _4\"></span> \u20ac1.<span class=\"_ _0\"></span>1 million </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs446\">directly<span class=\"_ _4\"></span> attributable to <span class=\"_ _4\"></span>the new <span class=\"_ _0\"></span>facilities were deducted <span class=\"_ _4\"></span>from the carrying amoun<span class=\"_ _4\"></span>t of <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs447\">new borr<span class=\"_ _0\"></span>owing and expensed as incurred in the current <span class=\"_ _0\"></span>year pro<span class=\"_ _4\"></span>fit and loss. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs448\">Convertible Loan notes<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs449\">In the Nov<span class=\"_ _0\"></span>ember 2023 capital raise, new unsecur<span class=\"_ _0\"></span>ed, non-transferable convertible loan </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs44a\">notes w<span class=\"_ _4\"></span>ere issued to<span class=\"_ _4\"></span>talling \u20ac21 million (including the refinancing and dischar<span class=\"_ _0\"></span>ge of the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs44b\">existing \u20ac10 million 2022 Convertible L<span class=\"_ _4\"></span>oan<span class=\"_ _0\"></span>).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs44c\">The convertible loans hav<span class=\"_ _4\"></span>e a six year<span class=\"_ _0\"></span> term and carry a <span class=\"_ _4\"></span>fixed rate coupon o<span class=\"_ _4\"></span>f 9<span class=\"_ _2\"></span>.5%. For <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs44d\">first 2.5 y<span class=\"_ _4\"></span>ears the coupon is rolled up and de<span class=\"_ _4\"></span>ferred and <span class=\"_ _4\"></span>following <span class=\"_ _0\"></span>the 2.5 year period, <span class=\"_ _0\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs44e\">deferr<span class=\"_ _4\"></span>ed interest can either<span class=\"_ _4\"></span> be converted into Or<span class=\"_ _4\"></span>dinary shares o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>the Company or paid in </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs44f\">cash over<span class=\"_ _0\"></span> the remaining 3.5 y<span class=\"_ _4\"></span>ears at the option o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the holders of<span class=\"_ _4\"></span> the convertible loan no<span class=\"_ _4\"></span>tes. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs450\">Following <span class=\"_ _0\"></span>that 2.5 year period, in<span class=\"_ _4\"></span>terest shall be payable in cash or<span class=\"_ _0\"></span> equity<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs451\">The convertible loan note holders ha<span class=\"_ _4\"></span>ve the right <span class=\"_ _0\"></span>to convert the convertible loan no<span class=\"_ _4\"></span>tes </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs452\">they<span class=\"_ _4\"></span> hold into Ordinary<span class=\"_ _4\"></span> shares of<span class=\"_ _0\"></span> the Company at a price o<span class=\"_ _4\"></span>f 83.22 Euro cen<span class=\"_ _4\"></span>ts per share, </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs453\">giving rise to an embedded deriva<span class=\"_ _4\"></span>tive in the curr<span class=\"_ _4\"></span>ent y<span class=\"_ _4\"></span>ear<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>A<span class=\"_ _4\"></span> Monte-Carlo valua<span class=\"_ _4\"></span>tion method </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs454\">has been used to calculate <span class=\"_ _0\"></span>the fair <span class=\"_ _4\"></span>value of<span class=\"_ _0\"></span> the embedded derivative. <span class=\"_ _0\"></span>The following </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs455\">assumptions w<span class=\"_ _4\"></span>ere used when calcula<span class=\"_ _4\"></span>ting the f<span class=\"_ _4\"></span>air <span class=\"_ _0\"></span>value of <span class=\"_ _4\"></span>the embedded derivative:<span class=\"_ _23f\"> </span></div><div class=\"gs456\"><table class=\"s w57d hc3\" id=\"_4c4365b2-5587-4b64-a78c-a6f10c0a26e7\"><tr><td class=\"c n x1f7 y1d7c w57e h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Metric<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8d7 y1d7c w57f h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Value used 2026<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8d8 y1d7c w580 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">V<span class=\"_ _4\"></span>alue used 2025<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8d9 y1d7c w581 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Input level<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b85 w3be h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Share price<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8da y1b85 w582 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.71<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8db y1b85 w583 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u20ac0.52<span class=\"_ _23f\"> </span></div></td><td class=\"c n x74e y1b85 w38b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11a ws14b\">Level<span class=\"_ _7\"></span> 1<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b78 w3dc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">V<span class=\"_ _0\"></span>olatility rate<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8dc y1b78 w584 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30.56%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8dd y1b78 w585 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30.25%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8de y1b78 w216 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11a ws14b\">Level 2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b79 w586 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Interest rate<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8df y1b79 w587 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _0\"></span>.5% per annum<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e0 y1b79 w588 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">9<span class=\"_ _2\"></span>.5% per annum<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e1 y1b79 w216 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11a ws14b\">Level 2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7a w3dc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Risk free rate<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e2 y1b7a w589 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.2% per annum<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e3 y1b7a w58a h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2.<span class=\"_ _0\"></span>4% per annum<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e4 y1b7a w216 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11a ws14b\">Level 2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w58b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Discount rate<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e5 y1b7b w58c h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">14<span class=\"_ _0\"></span>.1%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e6 y1b7b w58d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">16.5%<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e7 y1b7b w58e h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11a ws14b\">Level 3<span class=\"_ _23f\"> </span></div></td></tr></table></div>Leve<span class=\"_ _7\"></span>l 1 in<span class=\"_ _7\"></span>put<span class=\"_ _7\"></span>s:<span class=\"_ _23f\"> </span>Share price \u2013 the shar<span class=\"_ _0\"></span>e price on each reporting date has been taken and used in <span class=\"_ _0\"></span>the valuation model. Leve<span class=\"_ _7\"></span>l 2 in<span class=\"_ _7\"></span>put<span class=\"_ _7\"></span>s:<span class=\"_ _23f\"> </span>V<span class=\"_ _0\"></span>olatility \u2013  <span class=\"_ _32\"></span>the rate of<span class=\"_ _0\"></span> volatility<span class=\"_ _4\"></span> is based upon the historical mov<span class=\"_ _4\"></span>ement in the shar<span class=\"_ _4\"></span>e price. Interest r<span class=\"_ _4\"></span>ate \u2013  <span class=\"_ _32\"></span>the convertible loan notes have a 9<span class=\"_ _2\"></span>.5% interest r<span class=\"_ _4\"></span>ate attached to <span class=\"_ _4\"></span>them and this rate has been applied in <span class=\"_ _4\"></span>the valua<span class=\"_ _4\"></span>tion.<span class=\"_ _23f\"> </span>Risk free r<span class=\"_ _4\"></span>ate \u2013  <span class=\"_ _8\"></span>the Euribor<span class=\"_ _0\"></span> forward r<span class=\"_ _4\"></span>ate at the <span class=\"_ _0\"></span>valuation date has been applied within the model.<span class=\"_ _23f\"> </span>Level 3 inputs: Discount rate \u2013 <span class=\"_ _4\"></span>the Group uses its <span class=\"_ _0\"></span>WACC of<span class=\"_ _0\"></span> 14.<span class=\"_ _0\"></span>1% (2025: 16.5%) as the discount rate. Accoya USA facility:<span class=\"_ _23f\"> </span>In March 2022 the Compan<span class=\"_ _4\"></span>y\u2019<span class=\"_ _4\"></span>s joint ven<span class=\"_ _4\"></span>ture, <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _4\"></span> agreed an eight-year<span class=\"_ _0\"></span> $70 million loan<span class=\"_ _7\"></span> from First Horizon Bank (\u2018FHB\u2019) o<span class=\"_ _4\"></span>f <span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ennessee, USA in respect o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the construction and operation of<span class=\"_ _4\"></span> the <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _4\"></span> plant. FHB are also pro<span class=\"_ _4\"></span>viding a further<span class=\"_ _4\"></span> $15 million revolving line o<span class=\"_ _4\"></span>f cr<span class=\"_ _4\"></span>edit for plant commissioning and w<span class=\"_ _4\"></span>orking capital purposes. The FHB <span class=\"_ _0\"></span>term loan is secured on the assets of<span class=\"_ _4\"></span> Acco<span class=\"_ _4\"></span>ya USA<span class=\"_ _0\"></span> and is supported by <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _2\"></span>\u2019s shareholders, including $50 million <span class=\"_ _4\"></span>through a limited guarantee pro<span class=\"_ _4\"></span>vided on a pro-rata basis, <span class=\"_ _0\"></span>with Accsys<span class=\"_ _0\"></span>\u2019 60% share representing $30 million (<span class=\"_ _0\"></span>see note 25 and 28). The in<span class=\"_ _4\"></span>terest rate <span class=\"_ _0\"></span>varies between 1.3% to 2.<span class=\"_ _0\"></span>1% over<span class=\"_ _0\"></span> USD SOFR.<span class=\"_ _7\"></span> Principal repayments commenced in <span class=\"_ _0\"></span>January 2026 are calculated on a <span class=\"_ _0\"></span>ten-year amortisation period. <span class=\"_ _4\"></span>Accoya USA<span class=\"_ _0\"></span> is equity accounted f<span class=\"_ _0\"></span>or in these financial s<span class=\"_ _4\"></span>tatements, ther<span class=\"_ _4\"></span>efore <span class=\"_ _0\"></span>this Borrowing is not included in <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s borrowings (See note 25).<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>o support Accs<span class=\"_ _4\"></span>ys<span class=\"_ _4\"></span>\u2019 limited guarantee, <span class=\"_ _0\"></span>Accsys provided a $20 million Letter<span class=\"_ _0\"></span> of Credit (\u2018L<span class=\"_ _0\"></span>C\u2019) to FHB. <span class=\"_ _0\"></span>The LC is issued b<span class=\"_ _4\"></span>y HSBC and <span class=\"_ _0\"></span>ABN AMRO<span class=\"_ _0\"></span>, utilising part of <span class=\"_ _0\"></span>the revolving credit f<span class=\"_ _0\"></span>acility. Recon<span class=\"_ _7\"></span>cili<span class=\"_ _7\"></span>ation t<span class=\"_ _7\"></span>o net d<span class=\"_ _7\"></span>ebt<span class=\"_ _7\"></span>:<span class=\"_ _23f\"> </span><table class=\"s w58f hc4\" id=\"_69a4977f-db92-4d79-b365-7e9a00b9dc4b\"><tr><td></td><td class=\"t m0 x287 hc y1d7d ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1d7d ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1d7e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d7e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1d7f wb5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e8 y1d7f w185 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e9 y1d7f w590 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d80 ff2 fs5 fc7 sc0 ls1 ws1\">Less:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x5ec y1d81 w591 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _4\"></span> loan agreements<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ea y1d81 w592 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(<span class=\"_ _4\"></span>55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8eb y1d81 w593 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>5,70<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x5ec y1d82 w594 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _4\"></span> lease liabilities (<span class=\"_ _0\"></span>note 16)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ec y1d82 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ed y1d82 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x8ee hd y1d83 ff2 fs5 fc7 sc0 ls1 ws1\">Add:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x5ec y1d84 w596 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value mo<span class=\"_ _4\"></span>vement on rev<span class=\"_ _4\"></span>aluation of embedded deriv<span class=\"_ _4\"></span>ative<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ef y1d84 w597 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f0 y1d84 w104 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w598 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net debt<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f1 y1b7b w599 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">(<span class=\"_ _0\"></span>4<span class=\"_ _4\"></span>1,385)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f2 y1b7b w335 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs45b\">Recon<span class=\"_ _7\"></span>cili<span class=\"_ _7\"></span>ation of f<span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>e cas<span class=\"_ _7\"></span>h flow:<span class=\"_ _23f\"> </span></div><div class=\"gs45c\"><table class=\"s w59a h90\" id=\"_238ceacc-226e-401c-b69e-c11c1360e496\"><tr><td></td><td class=\"t m0 x2c6 hc y1bcf ff3 fsa fc7 sc0 ls1 ws1\">2026<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1bcf ff3 fsa fc7 sc0 ls1 ws1\">2025<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1bd0 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1bd0 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b8b w59b h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net cash from oper<span class=\"_ _4\"></span>ating activities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f3 y1b8b w59c h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">15,805<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f4 y1b8b w59d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">10,<span class=\"_ _7\"></span>720<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b8c w59e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Investment in pr<span class=\"_ _4\"></span>operty<span class=\"_ _0\"></span>, plant and equipment and intangible assets<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f5 y1b8c w59f h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5,5<span class=\"_ _7\"></span>79)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f6 y1b8c w5a0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(1,<span class=\"_ _7\"></span>889)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w5a1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Free cash flow<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f7 y1b7b w471 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">10<span class=\"_ _7\"></span>,2<span class=\"_ _7\"></span>26<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f8 y1b7b w5a2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsaf ws4f\">8,831<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"gs45d\"><table class=\"s w5a3 hc5\" id=\"_4da7445d-3229-4505-a849-d14f70c7834d\"><tr><td></td><td></td><td></td><td class=\"c n x8f9 y1d85 w5a4 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Liabilities from financing activities<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8fa y1d85 w5a5 h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">Other assets<span class=\"_ _23f\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x43a hc y1d86 ff3 fsa fc7 sc0 ls1 ws1\">Borrowings<span class=\"_ _23f\"> </span></td><td class=\"t m0 x43e hc y1d86 ff3 fsa fc7 sc0 ls1 ws1\">Leases<span class=\"_ _23f\"> </span></td><td class=\"t m0 x8fb hc y1d86 ff3 fsa fc7 sc0 ls1 ws1\">Sub-total<span class=\"_ _23f\"> </span></td><td class=\"t m0 x8fc hc y1d86 ff3 fsa fc7 sc0 ls1 ws1\">Cash<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2c7 hc y1d86 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></td></tr><tr><td></td><td class=\"t m0 x443 hc y1d87 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x444 hc y1d87 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x445 hc y1d87 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x446 hc y1d87 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1d87 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1d17 w5a6 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Ne<span class=\"_ _7\"></span>t de<span class=\"_ _7\"></span>bt a<span class=\"_ _7\"></span>s at 1 A<span class=\"_ _7\"></span>p<span class=\"_ _7\"></span>ri<span class=\"_ _7\"></span>l 20<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8fd y1d17 w5a7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>4)</div></td><td class=\"c n x8fe y1d17 w5a8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _7\"></span>)</div></td><td class=\"c n x8ff y1d17 w45 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>)</div></td><td class=\"c n x900 y1d17 w5a9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls3b ws3f\">27<span class=\"_ _0\"></span>,427</div></td><td class=\"c n x901 y1d17 w5aa h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls63 ws78\">(37<span class=\"_ _0\"></span>,115)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d88 w5ab h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Cash flows<span class=\"_ _23f\"> </span></div></td><td class=\"c n x902 y1d88 w5ac h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,7<span class=\"_ _7\"></span>28<span class=\"_ _23f\"> </span></div></td><td class=\"c n x903 y1d88 w5ad h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">86<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td><td class=\"c n x904 y1d88 wf0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">2<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>592</div></td><td class=\"c n x905 y1d88 w17e h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(9<span class=\"_ _0\"></span>,880)</div></td><td class=\"c n x906 y1d88 w5ae h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7,<span class=\"_ _23\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d89 w5af h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">New leases<span class=\"_ _23f\"> </span></div></td><td class=\"c n x907 y1d89 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x908 y1d89 w5b0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>532)</div></td><td class=\"c n x2a1 y1d89 w5b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>532)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x62d y1d89 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x909 y1d89 w5b1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>1,<span class=\"_ _7\"></span>532)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c46 w5b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change adjustments<span class=\"_ _23f\"> </span></div></td><td class=\"c n x90a y1c46 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x90b y1c46 w5b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(139)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x90c y1c46 w5b3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(139)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x90d y1c46 w5b4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(12<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x90e y1c46 w5b5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>263)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c47 w5b6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposal of loans<span class=\"_ _23f\"> </span></div></td><td class=\"c n x90f y1c47 w5b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x910 y1c47 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x911 y1c47 w5b8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3b6 y1c47 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x912 y1c47 w5b7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">7,<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>5<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1c48 w5b9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposal of leases<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f3 y1c48 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x913 y1c48 w5ba h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>21<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x914 y1c48 w5bb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>21<span class=\"_ _7\"></span>8<span class=\"_ _23f\"> </span></div></td><td class=\"c n x915 y1c48 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x916 y1c48 w5bc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,<span class=\"_ _7\"></span>2<span class=\"_ _7\"></span>18<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be0 w5bd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other changes<span class=\"_ _23f\"> </span></div></td><td class=\"c n x917 y1be0 w5be h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls3b ws3f\">(<span class=\"_ _0\"></span>4,<span class=\"_ _7\"></span>279)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x918 y1be0 w5bf h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>6)</div></td><td class=\"c n x919 y1be0 w5c0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x91a y1be0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013</div></td><td class=\"c n x537 y1be0 w5c1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>5<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be1 w5c2 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Ne<span class=\"_ _7\"></span>t de<span class=\"_ _7\"></span>bt a<span class=\"_ _7\"></span>s at 3<span class=\"_ _7\"></span>1 M<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>c<span class=\"_ _7\"></span>h 202<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x91b y1be1 wd1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(55,70<span class=\"_ _7\"></span>0)</div></td><td class=\"c n x91c y1be1 w1f7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)</div></td><td class=\"c n x91d y1be1 w5c3 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(59<span class=\"_ _0\"></span>,983)</div></td><td class=\"c n x91e y1be1 w182 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3</div></td><td class=\"c n x91f y1be1 w5c4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be2 w5ab h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 wscb\">Cash flows<span class=\"_ _23f\"> </span></div></td><td class=\"c n x920 y1be2 w5c5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">5,<span class=\"_ _7\"></span>08<span class=\"_ _7\"></span>7<span class=\"_ _23f\"> </span></div></td><td class=\"c n x921 y1be2 w5c6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1,3<span class=\"_ _7\"></span>82<span class=\"_ _23f\"> </span></div></td><td class=\"c n x922 y1be2 w5c7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6,<span class=\"_ _7\"></span>46<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x923 y1be2 w5c8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">1<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td><td class=\"c n x924 y1be2 w5c9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">6<span class=\"_ _7\"></span>,4<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>4<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be3 w5af h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">New leases<span class=\"_ _23f\"> </span></div></td><td class=\"c n x907 y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x925 y1be3 w5ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls128 ws10a\">(77)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x926 y1be3 w5ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls128 ws10a\">(77)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x48e y1be3 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x927 y1be3 w5ca h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls128 ws10a\">(77)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be4 w5b2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Foreign ex<span class=\"_ _4\"></span>change adjustments<span class=\"_ _23f\"> </span></div></td><td class=\"c n x90a y1be4 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x90b y1be4 w5cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(13<span class=\"_ _7\"></span>5)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x928 y1be4 w2b4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(<span class=\"_ _7\"></span>135<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x929 y1be4 w5cc h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x92a y1be4 w5cd h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(<span class=\"_ _7\"></span>171<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be5 w5b6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposal of loans<span class=\"_ _23f\"> </span></div></td><td class=\"c n x92b y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x92c y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x92d y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x92e y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5e5 y1be5 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be6 w5b9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Disposal of leases<span class=\"_ _23f\"> </span></div></td><td class=\"c n x3f3 y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x92f y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x930 y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x91a y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x931 y1be6 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1bcc w5bd h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Other changes<span class=\"_ _23f\"> </span></div></td><td class=\"c n x917 y1bcc w5ce h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5,<span class=\"_ _7\"></span>375)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x932 y1bcc w5cf h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsd5 wsed\">(<span class=\"_ _7\"></span>22<span class=\"_ _7\"></span>4)</div></td><td class=\"c n x933 y1bcc w5d0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>599<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x934 y1bcc w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013</div></td><td class=\"c n x935 y1bcc w5d1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5d ws72\">(5,<span class=\"_ _7\"></span>59<span class=\"_ _7\"></span>9)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1be7 w5d2 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls3b ws3f\">Subtot<span class=\"_ _7\"></span>al<span class=\"_ _23f\"> </span></div></td><td class=\"c n x936 y1be7 w592 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,<span class=\"_ _0\"></span>988<span class=\"_ _4\"></span>)</div></td><td class=\"c n x937 y1be7 w5d3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls5f ws74\">(3337<span class=\"_ _7\"></span>)</div></td><td class=\"c n x938 y1be7 w522 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(59<span class=\"_ _4\"></span>,32<span class=\"_ _7\"></span>5)</div></td><td class=\"c n x939 y1be7 w5d4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>2</div></td><td class=\"c n x93a y1be7 w5d5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>9<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x2cb h7 y1d8a ff3 fs5 fc7 sc0 ls1 ws1\">Fai<span class=\"_ _7\"></span>r va<span class=\"_ _7\"></span>lu<span class=\"_ _7\"></span>e mo<span class=\"_ _7\"></span>vem<span class=\"_ _7\"></span>e<span class=\"_ _7\"></span>nt o<span class=\"_ _7\"></span>n em<span class=\"_ _7\"></span>b<span class=\"_ _7\"></span>ed<span class=\"_ _7\"></span>de<span class=\"_ _7\"></span>d </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1b8c w5d6 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 lsd2 wscb\">derivat<span class=\"_ _7\"></span>ive<span class=\"_ _23f\"> </span></div></td><td class=\"c n x93b y1b8c w5d7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x93c y1b8c w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x6d9 y1b8c w5d8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x93d y1b8c w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x93e y1b8c w5d7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">538<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w5d9 h86\"><div class=\"t m0 x1e3 hd y1b61 ff3 fs5 fc7 sc0 ls1 ws1\">Ne<span class=\"_ _7\"></span>t de<span class=\"_ _7\"></span>bt a<span class=\"_ _7\"></span>s at 3<span class=\"_ _7\"></span>1 M<span class=\"_ _7\"></span>ar<span class=\"_ _7\"></span>c<span class=\"_ _7\"></span>h 202<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x93f y1b7b w5da h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,450)</div></td><td class=\"c n x940 y1b7b w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)</div></td><td class=\"c n x941 y1b7b w5db h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(58,787<span class=\"_ _7\"></span>)</div></td><td class=\"c n x942 y1b7b wb7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _1\"></span>7,<span class=\"_ _7\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>2</div></td><td class=\"c n x943 y1b7b w5dc h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">(<span class=\"_ _0\"></span>41,385)<span class=\"_ _23f\"> </span></div></td></tr></table></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs45e\">Other changes r<span class=\"_ _4\"></span>elate to accrued inter<span class=\"_ _4\"></span>est and other <span class=\"_ _0\"></span>financing costs. </div><table class=\"s w5ea hc9\" id=\"_a03d2107-aeaa-4703-8534-4d52d55861e9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da1 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da2 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da2 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1da3 ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1da3 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1da5 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1da6 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1da6 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1da7 ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d82 w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1d82 w5ec h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>4,8<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x965 y1d82 w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x966 y1d82 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x967 y1d82 w5ee h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1da0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3<span class=\"_ _7\"></span>,337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x969 y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96a y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96b y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96c y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96d y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96e y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96f y1b7b w5f0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x970 y1b7b w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x971 y1b7b w5f1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(<span class=\"_ _7\"></span>78,<span class=\"_ _7\"></span>589)<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5f2 hca\" id=\"_1ce226c1-eb0a-4c14-abe3-e33a15309bd9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da8 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da9 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da9 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1daa ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1daa ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1dac ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1dad w5de hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1dad w5df hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1dae ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1daf w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1daf w5f3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,08<span class=\"_ _4\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x972 y1daf w5f4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x973 y1daf w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x974 y1daf w5f5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(55<span class=\"_ _7\"></span>,700)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1db0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x975 y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x976 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x977 y1d98 w5b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x978 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x979 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1d98 w5f6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>6)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x97a y1b7b w5f7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _0\"></span>67<span class=\"_ _2\"></span>,806)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97b y1b7b w5f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97c y1b7b w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97d y1b7b w5f9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls8a ws1 gs458\">Recon<span class=\"_ _7\"></span>cili<span class=\"_ _7\"></span>ation t<span class=\"_ _7\"></span>o net d<span class=\"_ _7\"></span>ebt<span class=\"_ _7\"></span>:<span class=\"_ _23f\"> </span></div><div class=\"gs459\"><table class=\"s w58f hc4\" id=\"_69a4977f-db92-4d79-b365-7e9a00b9dc4b\"><tr><td></td><td class=\"t m0 x287 hc y1d7d ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x288 hc y1d7d ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x28a hc y1d7e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x28b hc y1d7e ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1d7f wb5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e8 y1d7f w185 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8e9 y1d7f w590 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d80 ff2 fs5 fc7 sc0 ls1 ws1\">Less:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x5ec y1d81 w591 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _4\"></span> loan agreements<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ea y1d81 w592 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(<span class=\"_ _4\"></span>55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8eb y1d81 w593 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>5,70<span class=\"_ _7\"></span>0)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x5ec y1d82 w594 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Amounts payable under<span class=\"_ _4\"></span> lease liabilities (<span class=\"_ _0\"></span>note 16)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ec y1d82 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ed y1d82 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x8ee hd y1d83 ff2 fs5 fc7 sc0 ls1 ws1\">Add:<span class=\"_ _23f\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x5ec y1d84 w596 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Fair<span class=\"_ _4\"></span> value mo<span class=\"_ _4\"></span>vement on rev<span class=\"_ _4\"></span>aluation of embedded deriv<span class=\"_ _4\"></span>ative<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8ef y1d84 w597 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">538<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f0 y1d84 w104 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w598 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Net debt<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f1 y1b7b w599 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls52 ws4c\">(<span class=\"_ _0\"></span>4<span class=\"_ _4\"></span>1,385)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x8f2 y1b7b w335 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>6<span class=\"_ _7\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls43 ws14c gs46d\">28. Fi<span class=\"_ _4\"></span>nancial  guarantee<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs46e\">In March 2022 the Compan<span class=\"_ _4\"></span>y\u2019<span class=\"_ _4\"></span>s joint ven<span class=\"_ _4\"></span>ture, <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _4\"></span> agreed an eight-year<span class=\"_ _0\"></span> $70 million </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs46f\">loan from Firs<span class=\"_ _4\"></span>t Horizon Bank (\u2018FHB\u2019) of<span class=\"_ _4\"></span> T<span class=\"_ _2\"></span>ennessee, USA<span class=\"_ _0\"></span> in respect of<span class=\"_ _4\"></span> the construction and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs470\">operation of<span class=\"_ _0\"></span> the Acco<span class=\"_ _0\"></span>ya USA plant and a <span class=\"_ _0\"></span>further $15 million revolving line of<span class=\"_ _0\"></span> credit for<span class=\"_ _0\"></span> plant </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs471\">commissioning and working capital purposes (<span class=\"_ _2\"></span>see note 25 and 26). <span class=\"_ _0\"></span>The FHB term loan is </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs472\">supported by<span class=\"_ _4\"></span> Acco<span class=\"_ _0\"></span>ya USA<span class=\"_ _0\"></span>\u2019s shar<span class=\"_ _4\"></span>eholders, including $50 million through a limited guar<span class=\"_ _4\"></span>antee </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls37 ws1 gs473\">provided on a pr<span class=\"_ _4\"></span>o-rata basis, with <span class=\"_ _0\"></span>Accsys<span class=\"_ _4\"></span>\u2019 60% share repr<span class=\"_ _4\"></span>esenting $30 million (<span class=\"_ _0\"></span>see note 25).<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs474\">T<span class=\"_ _2\"></span>o support Accs<span class=\"_ _4\"></span>ys<span class=\"_ _4\"></span>\u2019 limited guarantee, <span class=\"_ _0\"></span>Accsys provided a $20 million Letter<span class=\"_ _0\"></span> of Credit, issued </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs475\">by<span class=\"_ _4\"></span> HSBC and ABN <span class=\"_ _0\"></span>AMRO<span class=\"_ _4\"></span>, to FHB (<span class=\"_ _2\"></span>see note 27), together <span class=\"_ _0\"></span>with a $10 million cash guarantee.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs476\">The $30 million limited guarantee pro<span class=\"_ _4\"></span>vided to FHB is accounted <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> under IFRS 9 \u2018Financial </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs477\">instruments<span class=\"_ _4\"></span>\u2019 and held at a fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> \u20acnil (2025: \u20ac nil), representing a present <span class=\"_ _0\"></span>value </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs478\">calculation of<span class=\"_ _4\"></span> \u20ac8.7 million (2025: \u20ac8.6 million<span class=\"_ _2\"></span>) weighted by<span class=\"_ _0\"></span> the estimated probability<span class=\"_ _4\"></span> of FHB </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs479\">calling on the guaran<span class=\"_ _4\"></span>tee being close to 0%, and <span class=\"_ _4\"></span>therefor<span class=\"_ _4\"></span>e any r<span class=\"_ _0\"></span>emaining value being close </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs47a\">to \u20acnil. This pr<span class=\"_ _0\"></span>obability has been assessed due to <span class=\"_ _4\"></span>the requirements in place under<span class=\"_ _0\"></span> the joint </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs47b\">venture oper<span class=\"_ _4\"></span>ating agreement <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the joint <span class=\"_ _0\"></span>venture shareholders to <span class=\"_ _0\"></span>fund Accoya US<span class=\"_ _4\"></span>A. </div>30. Capital <span class=\"_ _1e\"> </span>commitme<span class=\"_ _7\"></span>nts<span class=\"_ _23f\"> </span><table class=\"s w5fa hcb\" id=\"_551c5058-a3bb-4623-b0d0-64d9135a3a9e\"><tr><td></td><td class=\"t m0 x2c6 hc y1db1 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1db1 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1db2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1db2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b7b w5fb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Contracted but not pro<span class=\"_ _4\"></span>vided for<span class=\"_ _0\"></span> in respect of property<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97e y1b7b w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x822 y1b7b w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "28. Fi<span class=\"_ _4\"></span>nancial  guarantee<span class=\"_ _23f\"> </span>In March 2022 the Compan<span class=\"_ _4\"></span>y\u2019<span class=\"_ _4\"></span>s joint ven<span class=\"_ _4\"></span>ture, <span class=\"_ _0\"></span>Accoya USA<span class=\"_ _4\"></span> agreed an eight-year<span class=\"_ _0\"></span> $70 million loan from Firs<span class=\"_ _4\"></span>t Horizon Bank (\u2018FHB\u2019) of<span class=\"_ _4\"></span> T<span class=\"_ _2\"></span>ennessee, USA<span class=\"_ _0\"></span> in respect of<span class=\"_ _4\"></span> the construction and operation of<span class=\"_ _0\"></span> the Acco<span class=\"_ _0\"></span>ya USA plant and a <span class=\"_ _0\"></span>further $15 million revolving line of<span class=\"_ _0\"></span> credit for<span class=\"_ _0\"></span> plant commissioning and working capital purposes (<span class=\"_ _2\"></span>see note 25 and 26). <span class=\"_ _0\"></span>The FHB term loan is supported by<span class=\"_ _4\"></span> Acco<span class=\"_ _0\"></span>ya USA<span class=\"_ _0\"></span>\u2019s shar<span class=\"_ _4\"></span>eholders, including $50 million through a limited guar<span class=\"_ _4\"></span>antee provided on a pr<span class=\"_ _4\"></span>o-rata basis, with <span class=\"_ _0\"></span>Accsys<span class=\"_ _4\"></span>\u2019 60% share repr<span class=\"_ _4\"></span>esenting $30 million (<span class=\"_ _0\"></span>see note 25).<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>o support Accs<span class=\"_ _4\"></span>ys<span class=\"_ _4\"></span>\u2019 limited guarantee, <span class=\"_ _0\"></span>Accsys provided a $20 million Letter<span class=\"_ _0\"></span> of Credit, issued by<span class=\"_ _4\"></span> HSBC and ABN <span class=\"_ _0\"></span>AMRO<span class=\"_ _4\"></span>, to FHB (<span class=\"_ _2\"></span>see note 27), together <span class=\"_ _0\"></span>with a $10 million cash guarantee.<span class=\"_ _23f\"> </span>The $30 million limited guarantee pro<span class=\"_ _4\"></span>vided to FHB is accounted <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> under IFRS 9 \u2018Financial instruments<span class=\"_ _4\"></span>\u2019 and held at a fair<span class=\"_ _0\"></span> value of<span class=\"_ _0\"></span> \u20acnil (2025: \u20ac nil), representing a present <span class=\"_ _0\"></span>value calculation of<span class=\"_ _4\"></span> \u20ac8.7 million (2025: \u20ac8.6 million<span class=\"_ _2\"></span>) weighted by<span class=\"_ _0\"></span> the estimated probability<span class=\"_ _4\"></span> of FHB calling on the guaran<span class=\"_ _4\"></span>tee being close to 0%, and <span class=\"_ _4\"></span>therefor<span class=\"_ _4\"></span>e any r<span class=\"_ _0\"></span>emaining value being close to \u20acnil. This pr<span class=\"_ _0\"></span>obability has been assessed due to <span class=\"_ _4\"></span>the requirements in place under<span class=\"_ _0\"></span> the joint venture oper<span class=\"_ _4\"></span>ating agreement <span class=\"_ _4\"></span>for<span class=\"_ _4\"></span> the joint <span class=\"_ _0\"></span>venture shareholders to <span class=\"_ _0\"></span>fund Accoya US<span class=\"_ _4\"></span>A.<div class=\"t m0 hf ff3 fsc fc0 sc0 ls2 ws14e gs4d4\">30. Capital <span class=\"_ _1e\"> </span>commitme<span class=\"_ _7\"></span>nts<span class=\"_ _23f\"> </span></div><div class=\"gs2c3\"><table class=\"s w5fa hcb\" id=\"_551c5058-a3bb-4623-b0d0-64d9135a3a9e\"><tr><td></td><td class=\"t m0 x2c6 hc y1db1 ff3 fsa fc7 sc0 ls1 ws1\">2026 </td><td class=\"t m0 x2c7 hc y1db1 ff3 fsa fc7 sc0 ls1 ws1\">2025 </td></tr><tr><td></td><td class=\"t m0 x2c9 hc y1db2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ca hc y1db2 ff3 fsa fc7 sc0 ls1 ws1\">\u20ac\u2019000<span class=\"_ _23f\"> </span></td></tr><tr><td class=\"c n x1f7 y1b7b w5fb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Contracted but not pro<span class=\"_ _4\"></span>vided for<span class=\"_ _0\"></span> in respect of property<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97e y1b7b w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x822 y1b7b w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Capital risk management<span class=\"_ _23f\"> </span>The Group manages its capital base to ensur<span class=\"_ _0\"></span>e that entities in the Group <span class=\"_ _0\"></span>will be able to continue as a going concern and to maintain in<span class=\"_ _4\"></span>vestor<span class=\"_ _2\"></span>, creditor and mark<span class=\"_ _4\"></span>et confidence in sustaining the <span class=\"_ _4\"></span>future developmen<span class=\"_ _4\"></span>t of <span class=\"_ _0\"></span>the Group. The capital structure of<span class=\"_ _0\"></span> the Group consists of<span class=\"_ _0\"></span> equity attributable to owners o<span class=\"_ _0\"></span>f the parent Company<span class=\"_ _0\"></span>, comprising share capital, reserves and accumula<span class=\"_ _4\"></span>ted losses, together<span class=\"_ _0\"></span> with undrawn committed debt <span class=\"_ _4\"></span>facilities. The Board revie<span class=\"_ _4\"></span>ws the capital structur<span class=\"_ _0\"></span>e on a regular basis. <span class=\"_ _4\"></span>The Group<span class=\"_ _0\"></span>\u2019s capital allocation strategy<span class=\"_ _0\"></span> is to de-leverage <span class=\"_ _4\"></span>the balance sheet. <span class=\"_ _0\"></span>As at 31 March 2026, the lever<span class=\"_ _4\"></span>age ratio (<span class=\"_ _0\"></span>net debt/<span class=\"_ _0\"></span>underlying EBITDA<span class=\"_ _0\"></span>) was 1.<span class=\"_ _0\"></span>96x (2025: 2.52x<span class=\"_ _4\"></span>).<span class=\"_ _23f\"> </span>The Group<span class=\"_ _0\"></span>\u2019s primary<span class=\"_ _0\"></span> debt facilities <span class=\"_ _4\"></span>with HSBC and ABN <span class=\"_ _0\"></span>AMRO include covenants on leverage and in<span class=\"_ _4\"></span>terest cov<span class=\"_ _4\"></span>er<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>The Group has fully<span class=\"_ _0\"></span> complied with these cov<span class=\"_ _4\"></span>enants during the year<span class=\"_ _2\"></span>, and there are no indications <span class=\"_ _0\"></span>that the Group w<span class=\"_ _4\"></span>ould have difficulty<span class=\"_ _4\"></span> complying with <span class=\"_ _4\"></span>the covenants <span class=\"_ _0\"></span>when they <span class=\"_ _0\"></span>will be next tested on 30 <span class=\"_ _4\"></span>June 2026.<span class=\"_ _23f\"> </span>No final dividend is proposed in 2026 (2025: \u20acnil). <span class=\"_ _0\"></span>The Board deems it prudent f<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>the Group to main<span class=\"_ _4\"></span>tain a strong statement o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>financial position during phases one and two o<span class=\"_ _4\"></span>f the Group<span class=\"_ _0\"></span>\u2019s F<span class=\"_ _0\"></span>OCUS strategy<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Financial Instruments by category<span class=\"_ _23f\"> </span><table class=\"s w5dd hc6\" id=\"_9559bbf5-087e-45df-b76e-d9b7b17850a3\"><tr><td></td><td></td><td class=\"t m0 x944 hc y1d8b ff3 fsa fc7 sc0 ls129 ws14d\">At <span class=\"ls1 ws1\"> </span></td><td class=\"t m0 x945 hc y1d8c ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d8d ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x947 hc y1d8e ff3 fsa fc7 sc0 ls1 ws1\">amortised </td><td class=\"t m0 x6a2 hc y1d8f ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d8f ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d91 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d92 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d93 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d93 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d94 ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d95 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1d95 w5e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">25<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>867<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94c y1d95 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94d y1d95 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41d y1d95 w5e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">2<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cab wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94e y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94f y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x950 y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x951 y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d96 ff2 fs5 fc7 sc0 ls1 wscb\">Derivative financial </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f7 y1d98 w5e3 hc7\"><div class=\"t m0 x1e3 hd y1d97 ff2 fs5 fc7 sc0 ls1 ws1\">instruments measured at<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws74\">fair v<span class=\"_ _4\"></span>alue through other<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">comprehensive income<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x952 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x953 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x954 y1d98 w4cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x955 y1d98 w5e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x956 y1b7b w5e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x957 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x819 y1b7b w5e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">38<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x958 y1b7b w119 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5dd hc8\" id=\"_d40e5732-bc8e-4a30-bb93-1e8822f77bbf\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1d99 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d9a ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1d9a ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1d9b ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d9b ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d9d ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d9e w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d9e w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d9f ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1da0 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x959 y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95a y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>390<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d84 wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x95c y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95d y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95e y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95f y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x960 y1b7b w5e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>13<span class=\"_ _23f\"> </span></div></td><td class=\"c n x961 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x962 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x963 y1b7b w5e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>81<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5ea hc9\" id=\"_a03d2107-aeaa-4703-8534-4d52d55861e9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da1 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da2 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da2 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1da3 ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1da3 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1da5 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1da6 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1da6 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1da7 ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d82 w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1d82 w5ec h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>4,8<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x965 y1d82 w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x966 y1d82 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x967 y1d82 w5ee h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1da0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3<span class=\"_ _7\"></span>,337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x969 y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96a y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96b y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96c y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96d y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96e y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96f y1b7b w5f0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x970 y1b7b w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x971 y1b7b w5f1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(<span class=\"_ _7\"></span>78,<span class=\"_ _7\"></span>589)<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5f2 hca\" id=\"_1ce226c1-eb0a-4c14-abe3-e33a15309bd9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da8 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da9 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da9 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1daa ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1daa ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1dac ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1dad w5de hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1dad w5df hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1dae ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1daf w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1daf w5f3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,08<span class=\"_ _4\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x972 y1daf w5f4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x973 y1daf w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x974 y1daf w5f5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(55<span class=\"_ _7\"></span>,700)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1db0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x975 y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x976 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x977 y1d98 w5b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x978 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x979 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1d98 w5f6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>6)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x97a y1b7b w5f7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _0\"></span>67<span class=\"_ _2\"></span>,806)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97b y1b7b w5f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97c y1b7b w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97d y1b7b w5f9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>All assets and liabilities mature <span class=\"_ _0\"></span>within one year e<span class=\"_ _4\"></span>xcept f<span class=\"_ _0\"></span>or the lease liabilities, f<span class=\"_ _0\"></span>or which details are given in no<span class=\"_ _4\"></span>te 16 and loans, for<span class=\"_ _0\"></span> which details are given in no<span class=\"_ _4\"></span>te 26.<span class=\"_ _23f\"> </span>T<span class=\"_ _2\"></span>rade payables ar<span class=\"_ _4\"></span>e payable on <span class=\"_ _4\"></span>various terms, <span class=\"_ _0\"></span>typically not longer <span class=\"_ _0\"></span>than 30 to 90 days.<span class=\"_ _23f\"> </span>Derivative <span class=\"_ _0\"></span>financial instruments measured at fair<span class=\"_ _0\"></span> value thr<span class=\"_ _4\"></span>ough other compr<span class=\"_ _4\"></span>ehensive income comprise for<span class=\"_ _0\"></span>eign currency f<span class=\"_ _0\"></span>orward contracts used by<span class=\"_ _0\"></span> the Group to manage its foreign e<span class=\"_ _4\"></span>xchange risk.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Financial Instruments by category<span class=\"_ _23f\"> </span><table class=\"s w5dd hc6\" id=\"_9559bbf5-087e-45df-b76e-d9b7b17850a3\"><tr><td></td><td></td><td class=\"t m0 x944 hc y1d8b ff3 fsa fc7 sc0 ls129 ws14d\">At <span class=\"ls1 ws1\"> </span></td><td class=\"t m0 x945 hc y1d8c ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d8d ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x947 hc y1d8e ff3 fsa fc7 sc0 ls1 ws1\">amortised </td><td class=\"t m0 x6a2 hc y1d8f ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d8f ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d91 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d92 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d93 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d93 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d94 ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d95 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1d95 w5e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">25<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>867<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94c y1d95 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94d y1d95 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41d y1d95 w5e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">2<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cab wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94e y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94f y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x950 y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x951 y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d96 ff2 fs5 fc7 sc0 ls1 wscb\">Derivative financial </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f7 y1d98 w5e3 hc7\"><div class=\"t m0 x1e3 hd y1d97 ff2 fs5 fc7 sc0 ls1 ws1\">instruments measured at<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws74\">fair v<span class=\"_ _4\"></span>alue through other<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">comprehensive income<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x952 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x953 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x954 y1d98 w4cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x955 y1d98 w5e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x956 y1b7b w5e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x957 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x819 y1b7b w5e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">38<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x958 y1b7b w119 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5dd hc8\" id=\"_d40e5732-bc8e-4a30-bb93-1e8822f77bbf\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1d99 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d9a ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1d9a ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1d9b ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d9b ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d9d ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d9e w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d9e w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d9f ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1da0 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x959 y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95a y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>390<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d84 wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x95c y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95d y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95e y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95f y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x960 y1b7b w5e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>13<span class=\"_ _23f\"> </span></div></td><td class=\"c n x961 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x962 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x963 y1b7b w5e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>81<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5ea hc9\" id=\"_a03d2107-aeaa-4703-8534-4d52d55861e9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da1 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da2 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da2 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1da3 ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1da3 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1da5 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1da6 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1da6 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1da7 ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d82 w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1d82 w5ec h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>4,8<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x965 y1d82 w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x966 y1d82 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x967 y1d82 w5ee h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1da0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3<span class=\"_ _7\"></span>,337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x969 y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96a y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96b y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96c y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96d y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96e y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96f y1b7b w5f0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x970 y1b7b w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x971 y1b7b w5f1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(<span class=\"_ _7\"></span>78,<span class=\"_ _7\"></span>589)<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5f2 hca\" id=\"_1ce226c1-eb0a-4c14-abe3-e33a15309bd9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da8 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da9 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da9 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1daa ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1daa ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1dac ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1dad w5de hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1dad w5df hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1dae ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1daf w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1daf w5f3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,08<span class=\"_ _4\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x972 y1daf w5f4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x973 y1daf w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x974 y1daf w5f5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(55<span class=\"_ _7\"></span>,700)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1db0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x975 y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x976 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x977 y1d98 w5b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x978 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x979 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1d98 w5f6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>6)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x97a y1b7b w5f7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _0\"></span>67<span class=\"_ _2\"></span>,806)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97b y1b7b w5f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97c y1b7b w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97d y1b7b w5f9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs49a\">All assets and liabilities mature <span class=\"_ _0\"></span>within one year e<span class=\"_ _4\"></span>xcept f<span class=\"_ _0\"></span>or the lease liabilities, f<span class=\"_ _0\"></span>or which </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs49b\">details are given in no<span class=\"_ _4\"></span>te 16 and loans, for<span class=\"_ _0\"></span> which details are given in no<span class=\"_ _4\"></span>te 26.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs49c\">T<span class=\"_ _2\"></span>rade payables ar<span class=\"_ _4\"></span>e payable on <span class=\"_ _4\"></span>various terms, <span class=\"_ _0\"></span>typically not longer <span class=\"_ _0\"></span>than 30 to 90 days.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs49d\">Derivative <span class=\"_ _0\"></span>financial instruments measured at fair<span class=\"_ _0\"></span> value thr<span class=\"_ _4\"></span>ough other compr<span class=\"_ _4\"></span>ehensive </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs49e\">income comprise for<span class=\"_ _0\"></span>eign currency f<span class=\"_ _0\"></span>orward contracts used by<span class=\"_ _0\"></span> the Group to manage its </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs49f\">foreign e<span class=\"_ _4\"></span>xchange risk.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs4d0\">Fa<span class=\"_ _4\"></span>ir value of<span class=\"_ _4\"></span> financial instruments<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4d1\">In the opinion of<span class=\"_ _0\"></span> the Directors, ther<span class=\"_ _0\"></span>e is no material difference between <span class=\"_ _4\"></span>the book value </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4d2\">and the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of all <span class=\"_ _4\"></span>financial assets and financial liabilities.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Financial Instruments by category<span class=\"_ _23f\"> </span><table class=\"s w5dd hc6\" id=\"_9559bbf5-087e-45df-b76e-d9b7b17850a3\"><tr><td></td><td></td><td class=\"t m0 x944 hc y1d8b ff3 fsa fc7 sc0 ls129 ws14d\">At <span class=\"ls1 ws1\"> </span></td><td class=\"t m0 x945 hc y1d8c ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d8d ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x947 hc y1d8e ff3 fsa fc7 sc0 ls1 ws1\">amortised </td><td class=\"t m0 x6a2 hc y1d8f ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d8f ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d90 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d91 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d92 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d93 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d93 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d94 ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d95 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1d95 w5e0 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">25<span class=\"_ _7\"></span>,<span class=\"_ _1\"></span>867<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94c y1d95 w96 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94d y1d95 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x41d y1d95 w5e1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10a ws129\">2<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>67<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1cab wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94e y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94f y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x950 y1cab w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x951 y1cab w5e2 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>0<span class=\"_ _7\"></span>2<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c hd y1d96 ff2 fs5 fc7 sc0 ls1 wscb\">Derivative financial </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f7 y1d98 w5e3 hc7\"><div class=\"t m0 x1e3 hd y1d97 ff2 fs5 fc7 sc0 ls1 ws1\">instruments measured at<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1bce ff2 fs5 fc7 sc0 ls1 ws74\">fair v<span class=\"_ _4\"></span>alue through other<span class=\"_ _23f\"> </span></div><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">comprehensive income<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x952 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x953 y1d98 w104 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x954 y1d98 w4cb h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td><td class=\"c n x955 y1d98 w5e4 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls66 ws7b\">386<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x956 y1b7b w5e5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>9<span class=\"_ _23f\"> </span></div></td><td class=\"c n x957 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x819 y1b7b w5e6 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">38<span class=\"_ _7\"></span>6<span class=\"_ _23f\"> </span></div></td><td class=\"c n x958 y1b7b w119 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>,6<span class=\"_ _7\"></span>5<span class=\"_ _7\"></span>5<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5dd hc8\" id=\"_d40e5732-bc8e-4a30-bb93-1e8822f77bbf\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1d99 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1d9a ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1d9a ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1d9b ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1d9b ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1d9c ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1d9d ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1d9e w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1d9e w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1d9f ff3 fs5 fc7 sc0 lsa ws10\">Financial assets<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1da0 wb1 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other receivables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x94b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13,<span class=\"_ _7\"></span>39<span class=\"_ _7\"></span>0<span class=\"_ _23f\"> </span></div></td><td class=\"c n x959 y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95a y1da0 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95b y1da0 w5e7 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">13<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>390<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d84 wb5 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Cash and cash equivalents<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x95c y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95d y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95e y1d84 w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x95f y1d84 w590 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">1<span class=\"_ _7\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x960 y1b7b w5e8 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">30<span class=\"_ _7\"></span>,8<span class=\"_ _7\"></span>13<span class=\"_ _23f\"> </span></div></td><td class=\"c n x961 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x962 y1b7b w24 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x963 y1b7b w5e9 h85\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">3<span class=\"_ _7\"></span>0,<span class=\"_ _7\"></span>81<span class=\"_ _7\"></span>3<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5ea hc9\" id=\"_a03d2107-aeaa-4703-8534-4d52d55861e9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da1 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da2 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da2 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1da3 ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1da3 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">2026/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1da4 ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1da5 ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1da6 w5de h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1da6 w5df h84\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1da7 ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1d82 w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1d82 w5ec h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(5<span class=\"_ _7\"></span>4,8<span class=\"_ _7\"></span>37<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x965 y1d82 w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x966 y1d82 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x967 y1d82 w5ee h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,<span class=\"_ _0\"></span>988)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1da0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3<span class=\"_ _7\"></span>,337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x969 y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96a y1da0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96b y1da0 w595 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls9 wsf\">(3,<span class=\"_ _7\"></span>337<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96c y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96d y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x96e y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54d y1d98 w227 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb ws11\">(19<span class=\"_ _0\"></span>,<span class=\"_ _7\"></span>26<span class=\"_ _7\"></span>4)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x96f y1b7b w5f0 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls64 ws79\">(<span class=\"_ _1\"></span>7<span class=\"_ _23\"></span>7,<span class=\"_ _1\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x970 y1b7b w5ed h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">(1<span class=\"_ _7\"></span>,151)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x54e y1b7b w96 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x971 y1b7b w5f1 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10b ws4e\">(<span class=\"_ _7\"></span>78,<span class=\"_ _7\"></span>589)<span class=\"_ _23f\"> </span></div></td></tr></table><table class=\"s w5f2 hca\" id=\"_1ce226c1-eb0a-4c14-abe3-e33a15309bd9\"><tr><td></td><td></td><td></td><td class=\"t m0 x945 hc y1da8 ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x946 hc y1da9 ff3 fsa fc7 sc0 ls1 ws12b\">Fair<span class=\"_ _4\"></span> value </td><td class=\"t m0 x8bc hc y1da9 ff3 fsa fc7 sc0 ls1 ws1\">At amortised </td><td class=\"t m0 x6a2 hc y1daa ff3 fsa fc7 sc0 ls1 ws1\">though profit </td><td class=\"t m0 x948 hc y1daa ff3 fsa fc7 sc0 ls1 ws12b\">At fair value </td><td></td></tr><tr><td class=\"t m0 x28c hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">2025/\u20ac \u2018000<span class=\"_ _23f\"> </span></td><td class=\"t m0 x946 hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">hierarchy<span class=\"_ _23f\"> </span></td><td class=\"t m0 x6dd hc y1dab ff3 fsa fc7 sc0 ls1 ws1\">cost<span class=\"_ _23f\"> </span></td><td class=\"t m0 x2ee hc y1dac ff3 fsa fc7 sc0 ls1 ws1\">or loss<span class=\"_ _23f\"> </span></td><td class=\"c n x949 y1dad w5de hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">through OCI<span class=\"_ _23f\"> </span></div></td><td class=\"c n x94a y1dad w5df hae\"><div class=\"t m0 x1e3 hc y1b57 ff3 fsa fc7 sc0 ls1 ws1\">T<span class=\"_ _0\"></span>otal<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"t m0 x28c h7 y1dae ff3 fs5 fc7 sc0 lsa ws10\">Financial l<span class=\"_ _4\"></span>iabilities<span class=\"_ _23f\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f7 y1daf w5eb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Borrowings \u2013 loans<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x964 y1daf w5f3 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls108 ws128\">(55,08<span class=\"_ _4\"></span>7)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x972 y1daf w5f4 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x973 y1daf w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x974 y1daf w5f5 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsb3 ws50\">(55<span class=\"_ _7\"></span>,700)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1db0 w5ef h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">Lease liabilities<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x968 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x975 y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x5fc y1db0 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x976 y1db0 w1f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls10d ws12d\">(4<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _7\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1d98 wbb h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>rade and other payables<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x977 y1d98 w5b h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _7\"></span>6)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x978 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x979 y1d98 w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x4c8 y1d98 w5f6 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11f ws13e\">(<span class=\"_ _7\"></span>8<span class=\"_ _7\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>6)<span class=\"_ _23f\"> </span></div></td></tr><tr><td class=\"c n x1f7 y1b7b w37d h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">T<span class=\"_ _2\"></span>otal<span class=\"_ _23f\"> </span></div></td><td></td><td class=\"c n x97a y1b7b w5f7 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 lsf1 ws113\">(<span class=\"_ _0\"></span>67<span class=\"_ _2\"></span>,806)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97b y1b7b w5f8 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(61<span class=\"_ _7\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97c y1b7b w24 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls1 ws1\">\u2013<span class=\"_ _23f\"> </span></div></td><td class=\"c n x97d y1b7b w5f9 h87\"><div class=\"t m0 x1e3 hd y1b61 ff2 fs5 fc7 sc0 ls11e ws13d\">(6<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _7\"></span>4<span class=\"_ _7\"></span>1<span class=\"_ _7\"></span>9<span class=\"_ _7\"></span>)<span class=\"_ _23f\"> </span></div></td></tr></table>Fa<span class=\"_ _4\"></span>ir value of<span class=\"_ _4\"></span> financial instruments<span class=\"_ _23f\"> </span>In the opinion of<span class=\"_ _0\"></span> the Directors, ther<span class=\"_ _0\"></span>e is no material difference between <span class=\"_ _4\"></span>the book value and the <span class=\"_ _4\"></span>fair <span class=\"_ _0\"></span>value of all <span class=\"_ _4\"></span>financial assets and financial liabilities.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls122 ws2f gs4a1\">Market<span class=\"_ _4\"></span> risk<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4a2\">The Group<span class=\"_ _0\"></span>\u2019s activities e<span class=\"_ _4\"></span>xpose it primarily <span class=\"_ _4\"></span>to the financial risk<span class=\"_ _4\"></span>s of changes in <span class=\"_ _0\"></span>foreign </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4a3\">currency<span class=\"_ _0\"></span> exchange rates and interest r<span class=\"_ _4\"></span>ates.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs4a5\">Financial risk management objectives<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4a6\">The Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>treasury policy<span class=\"_ _0\"></span> is structured to ensure <span class=\"_ _4\"></span>that adequate financial resour<span class=\"_ _0\"></span>ces </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4a7\">are available <span class=\"_ _0\"></span>for the de<span class=\"_ _4\"></span>velopment of<span class=\"_ _0\"></span> its business whilst managing its currency<span class=\"_ _0\"></span>, interest </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4a8\">rate, counterparty<span class=\"_ _0\"></span> credit and liquidity risks. <span class=\"_ _0\"></span>The Group<span class=\"_ _0\"></span>\u2019s tr<span class=\"_ _4\"></span>easury str<span class=\"_ _4\"></span>ategy and policy<span class=\"_ _0\"></span> are </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4a9\">developed centr<span class=\"_ _4\"></span>ally and appr<span class=\"_ _4\"></span>oved by<span class=\"_ _0\"></span> the Board. </div><div class=\"t m0 h18 ff5 fs7 fc6 sc0 ls122 ws2f gs4aa\">Foreign cu<span class=\"_ _4\"></span>rrency risk management<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4ab\">The Group<span class=\"_ _0\"></span>\u2019s <span class=\"_ _0\"></span>functional currency is the Eur<span class=\"_ _0\"></span>o with the majority<span class=\"_ _4\"></span> of oper<span class=\"_ _4\"></span>ating costs and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4ac\">balances denominated in Euros. Equity<span class=\"_ _0\"></span> contributions into Accoy<span class=\"_ _4\"></span>a USA<span class=\"_ _4\"></span> and a smaller </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4ad\">proportion of<span class=\"_ _0\"></span> revenue and expenditure ar<span class=\"_ _4\"></span>e incurred in US dollars and expenditure is  </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4ae\">also incurred in pounds sterling. In addition some raw<span class=\"_ _0\"></span> materials, while priced in Euros, are </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4af\">sourced fr<span class=\"_ _4\"></span>om countries which ar<span class=\"_ _4\"></span>e not within <span class=\"_ _0\"></span>the Eurozone. <span class=\"_ _4\"></span>The Group undertakes r<span class=\"_ _4\"></span>olling </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4b0\">12 month hedging on a proportion of<span class=\"_ _0\"></span> US dollar-based acetic anhydride supply<span class=\"_ _0\"></span>. <span class=\"_ _4\"></span>The Group </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4b1\">monitors any<span class=\"_ _4\"></span> potential underlying exposure <span class=\"_ _0\"></span>to other exchange ra<span class=\"_ _4\"></span>tes. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4b2\">If ex<span class=\"_ _0\"></span>change rates changed by 5% <span class=\"_ _4\"></span>from exchange r<span class=\"_ _4\"></span>ates at 31 March 2026, <span class=\"_ _4\"></span>the effect on <span class=\"_ _4\"></span>the </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4b3\">P&amp;L <span class=\"_ _0\"></span>from the rev<span class=\"_ _4\"></span>aluation of:<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs4b4\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">T<span class=\"_ _2\"></span>rade Receivables \u2013 P&amp;L<span class=\"_ _0\"></span> impact would not be material (2025: not material). <span class=\"_ _0\"></span>The details of </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4b5\">the T<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>ade receivables per<span class=\"_ _0\"></span> Currency is disclosed in note 21 <span class=\"_ _4\"></span>with the US Dollar<span class=\"_ _4\"></span> receivables </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4b6\">held in Titan <span class=\"_ _0\"></span>Wood Inc, <span class=\"_ _0\"></span>which has a US Dollar reporting currency<span class=\"_ _0\"></span>.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc8 sc0 ls1 ws1 gs4b7\">\u2022 <span class=\"_ _1f\"> </span><span class=\"fc7\">T<span class=\"_ _2\"></span>rade payables \u2013 P&amp;L<span class=\"_ _0\"></span> impact would be approxima<span class=\"_ _4\"></span>tely \u20ac178,<span class=\"_ _0\"></span>000 (2025: \u20ac104,000<span class=\"_ _4\"></span>).<span class=\"_ _23f\"> </span></span></div>Inte<span class=\"_ _7\"></span>re<span class=\"_ _7\"></span>st rat<span class=\"_ _7\"></span>e ris<span class=\"_ _7\"></span>k man<span class=\"_ _7\"></span>age<span class=\"_ _7\"></span>ment<span class=\"_ _23f\"> </span>Up to <span class=\"_ _4\"></span>the liquidation of<span class=\"_ _4\"></span> T<span class=\"_ _2\"></span>rico<span class=\"_ _4\"></span>ya UK Ltd in December<span class=\"_ _0\"></span> 2024, some of <span class=\"_ _0\"></span>the Group<span class=\"_ _0\"></span>\u2019s borrowings had <span class=\"_ _0\"></span>variable interest rates based on a r<span class=\"_ _4\"></span>elevant benchmark (i.e. EURIBOR<span class=\"_ _0\"></span>) plus an agreed margin. Surplus <span class=\"_ _4\"></span>funds are inves<span class=\"_ _4\"></span>ted in short term interes<span class=\"_ _4\"></span>t rate deposits to reduce exposure <span class=\"_ _0\"></span>to changes in interest rates. <span class=\"_ _0\"></span>The Group does not currently<span class=\"_ _4\"></span> enter into any<span class=\"_ _4\"></span> interest r<span class=\"_ _4\"></span>ate hedging arrangements. Follo<span class=\"_ _4\"></span>wing the liquidation of<span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>ricoya UK Ltd, inter<span class=\"_ _4\"></span>est rates on loans are <span class=\"_ _0\"></span>floating on a margin above EURIBOR (<span class=\"_ _0\"></span>see note 26<span class=\"_ _0\"></span>). In the prior<span class=\"_ _0\"></span> year<span class=\"_ _2\"></span>, if the interes<span class=\"_ _4\"></span>t rate changed by<span class=\"_ _0\"></span> 5% on loans which had a variance interest element, <span class=\"_ _0\"></span>the P&amp;L impact w<span class=\"_ _4\"></span>ould have been appro<span class=\"_ _4\"></span>ximately \u20ac341,<span class=\"_ _0\"></span>000. Credit risk management<span class=\"_ _23f\"> </span>The Group is exposed <span class=\"_ _4\"></span>to credit risk due to its <span class=\"_ _0\"></span>trade receivables fr<span class=\"_ _4\"></span>om customers and cash deposits with <span class=\"_ _4\"></span>financial institutions. <span class=\"_ _4\"></span>The Group<span class=\"_ _0\"></span>\u2019s maximum exposur<span class=\"_ _4\"></span>e to credit risk is limited to <span class=\"_ _4\"></span>their carrying amount r<span class=\"_ _4\"></span>ecognised at the balance sheet date.<span class=\"_ _23f\"> </span>The Group ensures <span class=\"_ _0\"></span>that sales are made to customers with an appr<span class=\"_ _0\"></span>opriate credit history <span class=\"_ _0\"></span>to reduce the risk wher<span class=\"_ _4\"></span>e this is considered necessary<span class=\"_ _2\"></span>. The Directors consider<span class=\"_ _0\"></span> the trade r<span class=\"_ _0\"></span>eceivables at year<span class=\"_ _4\"></span> end to be of<span class=\"_ _0\"></span> good credit quality including <span class=\"_ _4\"></span>those that are past due (<span class=\"_ _0\"></span>see note 21). <span class=\"_ _4\"></span>The Group is not exposed <span class=\"_ _4\"></span>to any<span class=\"_ _4\"></span> significant credit risk exposure in respect of<span class=\"_ _0\"></span> any single counterparty<span class=\"_ _4\"></span> or any<span class=\"_ _0\"></span> group of counterparties <span class=\"_ _0\"></span>with similar characteristics other<span class=\"_ _0\"></span> than the balances which ar<span class=\"_ _0\"></span>e provided for<span class=\"_ _0\"></span> as described in note 21.<span class=\"_ _23f\"> </span>The Group has credit risk <span class=\"_ _4\"></span>from financial ins<span class=\"_ _4\"></span>titutions. Cash deposits are placed with a group of<span class=\"_ _0\"></span> financial institutions with suitable credit r<span class=\"_ _4\"></span>atings in order<span class=\"_ _4\"></span> to manage credit risk with any<span class=\"_ _4\"></span> one financial institution. <span class=\"_ _0\"></span>All financial institutions utilised by <span class=\"_ _0\"></span>the Group, and with which the Group holds cash balances, ha<span class=\"_ _4\"></span>ve inves<span class=\"_ _4\"></span>tment grade credit ra<span class=\"_ _4\"></span>tings.<span class=\"_ _23f\"> </span>Liquidity risk management<span class=\"_ _23f\"> </span>Ultimate responsibility<span class=\"_ _0\"></span> for liquidity<span class=\"_ _0\"></span> risk management rests with <span class=\"_ _4\"></span>the Board, which has built an appropriate liquidity<span class=\"_ _0\"></span> risk management framework f<span class=\"_ _0\"></span>or the management of<span class=\"_ _4\"></span> the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s short-, medium- and long-term funding and liquidity management requirements. <span class=\"_ _0\"></span>The Group manages liquidity risk b<span class=\"_ _4\"></span>y maintaining adequate r<span class=\"_ _0\"></span>eserves and banking facilities b<span class=\"_ _4\"></span>y continuously<span class=\"_ _0\"></span> monitoring forecast and actual cash <span class=\"_ _0\"></span>flows and matching the maturity<span class=\"_ _0\"></span> profile of<span class=\"_ _4\"></span> financial assets and liabilities. See note 16 and 26.<span class=\"_ _23f\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs4b9\">Credit risk management<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4ba\">The Group is exposed <span class=\"_ _4\"></span>to credit risk due to its <span class=\"_ _0\"></span>trade receivables fr<span class=\"_ _4\"></span>om customers and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4bb\">cash deposits with <span class=\"_ _4\"></span>financial institutions. <span class=\"_ _4\"></span>The Group<span class=\"_ _0\"></span>\u2019s maximum exposur<span class=\"_ _4\"></span>e to credit risk is </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4bc\">limited to <span class=\"_ _4\"></span>their carrying amount r<span class=\"_ _4\"></span>ecognised at the balance sheet date.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4bd\">The Group ensures <span class=\"_ _0\"></span>that sales are made to customers with an appr<span class=\"_ _0\"></span>opriate credit </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4be\">history <span class=\"_ _0\"></span>to reduce the risk wher<span class=\"_ _4\"></span>e this is considered necessary<span class=\"_ _2\"></span>. The Directors consider<span class=\"_ _0\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4bf\">the trade r<span class=\"_ _0\"></span>eceivables at year<span class=\"_ _4\"></span> end to be of<span class=\"_ _0\"></span> good credit quality including <span class=\"_ _4\"></span>those that are </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4c0\">past due (<span class=\"_ _0\"></span>see note 21). <span class=\"_ _4\"></span>The Group is not exposed <span class=\"_ _4\"></span>to any<span class=\"_ _4\"></span> significant credit risk exposure </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4c1\">in respect of<span class=\"_ _0\"></span> any single counterparty<span class=\"_ _4\"></span> or any<span class=\"_ _0\"></span> group of counterparties <span class=\"_ _0\"></span>with similar </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4c2\">characteristics other<span class=\"_ _0\"></span> than the balances which ar<span class=\"_ _0\"></span>e provided for<span class=\"_ _0\"></span> as described in note 21.<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4c3\">The Group has credit risk <span class=\"_ _4\"></span>from financial ins<span class=\"_ _4\"></span>titutions. Cash deposits are placed with a </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4c4\">group of<span class=\"_ _0\"></span> financial institutions with suitable credit r<span class=\"_ _4\"></span>atings in order<span class=\"_ _4\"></span> to manage credit risk </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4c5\">with any<span class=\"_ _4\"></span> one financial institution. <span class=\"_ _0\"></span>All financial institutions utilised by <span class=\"_ _0\"></span>the Group, and with </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4c6\">which the Group holds cash balances, ha<span class=\"_ _4\"></span>ve inves<span class=\"_ _4\"></span>tment grade credit ra<span class=\"_ _4\"></span>tings.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "<div class=\"t m0 h18 ff5 fs7 fc6 sc0 lsd9 wseb gs4c8\">Liquidity risk management<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4c9\">Ultimate responsibility<span class=\"_ _0\"></span> for liquidity<span class=\"_ _0\"></span> risk management rests with <span class=\"_ _4\"></span>the Board, which </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4ca\">has built an appropriate liquidity<span class=\"_ _0\"></span> risk management framework f<span class=\"_ _0\"></span>or the management </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4cb\">of<span class=\"_ _4\"></span> the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>s short-, medium- and long-term funding and liquidity management </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4cc\">requirements. <span class=\"_ _0\"></span>The Group manages liquidity risk b<span class=\"_ _4\"></span>y maintaining adequate r<span class=\"_ _0\"></span>eserves </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4cd\">and banking facilities b<span class=\"_ _4\"></span>y continuously<span class=\"_ _0\"></span> monitoring forecast and actual cash <span class=\"_ _0\"></span>flows and </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4ce\">matching the maturity<span class=\"_ _0\"></span> profile of<span class=\"_ _4\"></span> financial assets and liabilities. See note 16 and 26.<span class=\"_ _23f\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls52 wsd2 gs4d6\">31. <span class=\"_ _1\"></span>Rela<span class=\"_ _4\"></span>ted part<span class=\"_ _7\"></span>y transactions<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4d7\">There have been no r<span class=\"_ _0\"></span>elated party transactions in <span class=\"_ _0\"></span>the year apart <span class=\"_ _0\"></span>from those already<span class=\"_ _4\"></span> </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4d8\">disclosed in note 25.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "<div class=\"t m0 hf ff3 fsc fc0 sc0 ls33 ws14f gs4da\">32. Subse<span class=\"_ _7\"></span>quent  events<span class=\"_ _23f\"> </span></div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4db\">On 15 June 2026, \u20ac2.5m o<span class=\"_ _4\"></span>f accrued con<span class=\"_ _4\"></span>vertible loan note interes<span class=\"_ _4\"></span>t was con<span class=\"_ _4\"></span>verted to </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4dc\">additional loan notes with <span class=\"_ _0\"></span>the proviso that <span class=\"_ _4\"></span>they<span class=\"_ _4\"></span> will be conv<span class=\"_ _4\"></span>erted to Ordinary<span class=\"_ _0\"></span> shares within </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4dd\">business 60 days. <span class=\"_ _0\"></span>The option to convert ra<span class=\"_ _4\"></span>ther <span class=\"_ _4\"></span>than taking cash payment o<span class=\"_ _4\"></span>f <span class=\"_ _4\"></span>the accrued </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4de\">interest is pur<span class=\"_ _4\"></span>ely at each note holder<span class=\"_ _0\"></span>\u2019s discretion. </div><div class=\"t m0 h1b ff2 fs2 fc7 sc0 ls1 ws1 gs4df\">There have been no o<span class=\"_ _4\"></span>ther material e<span class=\"_ _4\"></span>vents since 31 March 2026.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "4th Floor      3 Moorgate Place    London    EC2R 6EA",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800HKRFK8PNUNV581",
    "period": "2025-04-01T00:00:00/2026-04-01T00:00:00"
   }
  }
 }
}