감사되지 않은 중간 결과
월 25 2024
버진 와인 영국 plc
("버진 와인", "회사" 또는 "그룹)
감사되지 않은 중간 결과
Introduction of strategic initiatives and robust customer base underpins triple digit bottom line growth
Virgin Wines UK plc (AIM: VINO), one of the UK's largest direct to consumer online wine retailers, today announces its unaudited interim results for the six months ended 29 December 2023 ("H1 2024").
재무 하이라이트
· Total revenue increased by 2% to £34.3m (1년 상반기: £2023m)
· 기본 EBITDA1 122% 증가한 £1.76m (1년 상반기: £2023m)
· Earnings per share increased to 1.4p (H1 2023: 0.1p)
· 순 현금2 increased to £11.0m (H1 2023: £7.6m)
전략적 하이라이트
· H1 performance underpinned by resilient business model and introduction of strategic initiatives
o Warehouse Wines proposition showing encouraging early results, with c.2k customers and an 'excellent' Trustpilot rating secured
o Brand refresh complete and being rolled out across channels
o Five O'clock Somewhere Wine Club and Vineyard Collection set to launch before year-end
· Customer base remains active and loyal, with ongoing focus on high quality customer acquisition
o New customer conversion rate up 22% year-on-year
o Cancellation rate of the WineBank scheme at an 18 month low at 16.8%
o 14% reduction in fully costed cost per recruit
· WineBank achieved its second highest H1 revenue since inception in 2010
o Membership up 1% to 152k
o Subscription sales up 6.5% to £20.5m
· Operational efficiency continued to improve
o Inventory reduced by 24% year-on-year
o New Warehouse Management System (WMS) operated highly effectively during peak, and now realising expected benefits from its implementation with more to come
o 25% reduction in warehouse fulfilment costs per case achieved
· Proactive management of costs to mitigate input pressures and increased alcohol duty sustained gross product margin of 37.2% (H123: 36.5%)
현재 거래 및 전망
· Positive H1 performance in spite of cost and consumer pressure gives confidence in ability to meet FY24 profit expectations
· The Group continues to look at opportunities to grow including through new ventures such as Warehouse Wines, M&A fulfilling strict criteria, and building organic growth through existing sales channels
· The Board continues to review the current Capital Allocation policy with reference to potential M&A opportunities, dividend and share buyback policies. Given the strong Group cash position and the current share price, the Board has approved a limited share buyback programme starting in the coming weeks to cover future commitments under Group share incentive schemes. Further details will be announced in due course
(1) Underlying EBITDA is before share based payments
(2) Net cash of £11.0m is total cash of £17.4m less Wine Bank customer deposits of £6.4m
Virgin Wines의 CEO인 Jay Wright는 다음과 같이 말했습니다.
"We are pleased to report a positive first half performance, with the underlying business performing well including through the peak Christmas period, and the introduction of our key strategic initiatives better positioning the Company to achieve further growth into the future. Our customer base remains active and loyal, with cancellation rates continuing to trend positively despite macroeconomic uncertainties. We remain focused on high quality customer acquisition and are pleased that our conversion rate increased by 22% year-on-year. Our flagship WineBank offering continues to prove popular, with the scheme achieving its second highest H1 revenue since inception.
Looking ahead, we remain optimistic about the future prospects of the Group. Warehouse Wines, our new proposition, has delivered encouraging early results, bringing in almost 2,000 previously 'lapsed' customers, and we have received positive feedback on our brand refresh. We expect a full year profit for 2024 in line with market expectations and continue to look at opportunities to continue our growth trajectory moving forward."
문의 :
버진 와인 영국 plc CEO 제이 라이트 Grameme Weir, CFO
| 허드슨 샌들러 경유 |
리베룸 캐피탈 리미티드 (지명 고문 및 단독 Broker) 에드워드 토마스 드루 댄포드 존 피슬리
| Tel: + 44 20 3100 2222 |
허드슨 샌들러 (섭외) 알렉스 브레넌 단 드 벨더 샬럿 콥 해리 그리피스
| [이메일 보호] Tel: + 44 20 7796 4133 |
편집자 주 :
Virgin Wines는 영국 최대의 소비자 직접 온라인 와인 소매업체 중 하나입니다. 그것은 고품질 제품, 우수한 수준의 고객 서비스 및 혁신적인 소매 방식을 공급 및 선별하는 것으로 명성을 얻은 수상 경력에 빛나는 비즈니스입니다.
영국 노리치에 본사가 있는 이 회사는 2000년 Virgin Group에 의해 설립되었으며 이후 2005년 Direct Wines에 인수되었습니다. 2013. 2021년 런던 증권 거래소의 대체 투자 시장(AIM)에 상장되었습니다.
Virgin Wines has more than 600 wines and 100 spirits in its portfolio, which it sells to an active customer base including over 150,000 members of its subscription schemes. It has approximately 200 employees and a global network of trusted winemaking partners and suppliers around the world.
회사는 빠르게 성장하는 WineBank 구독 체계, 다양한 마케팅 채널, Wine Advisor 팀, Wine Plan 채널 및 종량제 서비스를 통해 대부분의 수익을 창출합니다.
다양한 수상 경력에 빛나는 제품과 함께 Virgin Wines는 작년 음료 소매상에서 2022년 올해의 온라인 음료 소매업체로 선정되고 2022년 영국에서 올해의 연락 센터 동상을 수상하게 된 것을 기쁘게 생각합니다. 전국 컨택 센터 어워드.
https://www.virginwinesplc.co.uk/
최고 경영자의 성명
사업개요
I am pleased with our H1 2024 performance, as we made good progress across the Company. The introduction of our strategic initiatives and the strength of the underlying business drove a 122% year-on-year increase in EBITDA and a reduction in warehouse fulfilment costs of 25% compared to H1 2023, further reinforcing our consistently strong balance sheet (with an increase in net cash from £7.6m by the end of December 2022 to £11m in December 2023). Inventory levels also reduced, by 24% year-on-year, despite the challenging consumer environment, highlighting the resilient and robust nature of our business model.
It is particularly satisfying that our customers remain active and loyal, with the rolling 12-month cancellation rate on our flagship WineBank scheme at an 18-month low and our new customer conversion rate up 22% on last year, as we continue to prioritise driving high-quality customers through our low-cost acquisition channels.
We also completed a brand refresh and have been delighted with the overwhelmingly positive feedback received to date. The refresh is now being rolled out across all sales and other communication channels, whilst the launch of our new value proposition, Warehouse Wines, has delivered encouraging early results.
Our buying model continues to perform well, enabling us to mitigate higher cost pressures where possible. These include glass, bottling and packaging, as well as the largest increase in alcohol duty in 50 years, which was implemented in August 2023. Despite this, our mitigating actions helped to ensure we still achieved an increase in the gross product margin, from 36.5% in H1 2023 to 37.2% in H1 2024.
격려적으로, costs have eased from their peak levels over the past year, with supporting positive movements on currency. Nonetheless the careful management of costs is an ongoing focus across the business, and we have a cost reduction plan that will ensure we continue to cement our position as the player with the lowest 'cost to serve' in the sector - whether that be in operations, customer acquisition or marketing.
거래 개요
Revenue for H1 2024 increased by 2% to £34.3m (H1 2023: £33.6m) while EBITDA increased 122% to £1.75m (H1 2023: £0.8m). The increased profit was driven by the revenue lift, an increase in gross margins, significantly reduced operating variables and prudent cost control in relation to our customer acquisition. Sales from our DTC channels were up 4.5% and revenue through our B2B business was 6.5% higher year-on-year. Sales generated through our email and SMS marketing were particularly positive, with revenue attributable to these channels 16% ahead of H1 2023.
Sales through our gift channel were a highlight, with revenue 17.5% ahead year-on-year. Within this, our Christmas advent calendar campaign again proved successful, with an 18% increase in units sold alongside a reduction in digital advertising costs.
Our Commercial channel continues to grow, up 6% year-on-year. We saw strong growth through corporate gifting over the Christmas period and are pleased to have recently renewed our partnerships with both LNER and Avanti for the supply of wines on board their trains for another two years.
Over the past six months the Group has built upon its strong cash position and remains debt free, with the Board continuously assessing the best means to utilise its cash position to deliver value to shareholders.
고객 확보
The landscape for recruiting large volumes of new customers in a cost effective and disciplined manner remains challenging. Given that backdrop, we continue to focus on ensuring our investments deliver high conversion rates by concentrating on high quality customer acquisition.
Gross margins on our customer acquisition during H1 2024 doubled, to 14.1% from 7.1% in H1 2023, and delivered a 56% increase in gross profit. This margin increase, alongside our reduced operating costs, helped deliver a reduction in the fully costed cost per recruit of 14%.
Our strategy of focusing on quality recruits also led to a 22% increase in the new customer conversion rate, from 41.1% in December 2022 to 50% in December 2023. This, coupled with the positive reduction in the cancellation rate for our WineBank scheme, led to a 1% increase in the total membership of our subscription schemes, to 152k.
WineBank 가입 체계 및 고객 행동
Our flagship WineBank subscription scheme produced a robust performance, with memberships increasing by 1% and sales up 6.5% to £20.5m, the second highest H1 revenue from WineBank customers since its inception. Total revenue generated through our WineBank members is now 75% higher than in H1 2020, highlighting the growth in its popularity and the effects of significant marketing around the scheme underpinning the progress that has been achieved over the past four years.
In addition, the 12-month rolling cancellation rate reduced from 17.8% in December 2022 to 16.8% in December 2023, reflecting the loyalty of the customer base and the initiatives that have been implemented to boost retention rates.
WineBank customer deposits totalled £6.4m at the end of December 2023, down from a high of over £9m at the end of October as customers became more active during November and December. All customer deposits are held in a separate client account and are not used to fund the business or our working capital requirements.
The key limiting factor on more substantial revenue growth is the relatively subdued order frequency rate that has reduced over the past two years, from circa four cases per annum per customer to nearer three cases. However, we are starting to see early signs that this has bottomed out and is beginning to trend more positively, borne out by the increase in the sales retention rate from 80% in H1 2023 to 91% in H1 2024. We are also encouraged by the ongoing loyalty of the customer base, as members remain active and we are confident that, as consumer confidence starts to rise, we will see a return to a higher frequency of purchase.
We continue to receive excellent reviews from customers for both our service levels and the quality of our wines. Our Trustpilot score is rated as 'excellent' at 4.4 stars with over 17,000 five-star reviews. Similarly, our customer wine ratings continue to average over 4 out of 5 and the feedback we receive from our members continues to be a vital component of how we develop our wine ranges from vintage to vintage.
행정부
Our warehouse management system operated highly effectively during the peak 2023 Christmas period and we are now realising considerable benefits from its implementation. The cost per case for fulfilment in our distribution centres reduced by 25% year-on-year, and we delivered the highest levels of customer service over the peak period with a continuous ability to despatch orders placed by 4pm for next day delivery.
We still believe there are further efficiencies to be driven by the new WMS and we continue to work hard to deliver these future cost benefits.
The total operating variable per case reduced by 11% over H1 2024 despite a 10% increase in the national living wage for both our customer service and warehouse teams, and cost pressure on courier rates through fuel surcharges and packaging.
Buying strategy
In August 2023, the wine sector in the UK was subjected to the largest single rise in alcohol duty, increasing the cost of wines with an alcohol level between 11.5% and 14.5% from £2.23 a bottle to £2.67. This 20% increase, which affects the vast majority of wine and does not include VAT, comes at a time when customers have been particularly price sensitive.
We are fortunate that our open source buying model has allowed us to partially mitigate the effects of this duty change by enabling us to quickly switch supply to countries and regions that are delivering the very best quality/value ratios in the short term, whilst also working with our global network of winemakers to focus on creating a larger portfolio of lower alcohol wines. Nonetheless, it is not possible to deliver a substantial quantity of wines at 11% abv and below, particularly with red wines and wines from hotter climates.
In the meantime, the excellent work of the buying team has helped us to remain competitive on pricing whilst maintaining quality levels and delivering increased gross product margins. We were delighted that our Head Buyer, Sophie Lord, was recognised throughout the industry as 'UK Buyer of the Year' at this year's Decanter Retailer Awards, and the whole buying team has been short-listed for 'Best Buying Team' at the forthcoming London Wine Fair.
New strategic initiatives
We continue to make good progress on the introduction of a number of new strategic initiatives, and we were pleased to launch our new value proposition, Warehouse Wines, in late October 2023 alongside the ongoing roll-out of our new brand refresh.
We tested the Warehouse Wines proposition with a number of Virgin Wines 'lapsed' customers, offering access to a brand that delivered everyday low pricing in the £6.49-£8.99 per bottle price range on excellent quality wines without any ongoing subscription scheme. The initial launch has been encouraging, with just under 2k customers taking up a Warehouse Wines offer, a 4.4 'excellent' rating on Trustpilot and customer wine ratings at over 4 out of 5, in keeping with those of the core Virgin Wines brand.
More widely, the customer feedback from the initial stage of the brand refresh has been wholly positive, and we continue to roll this out across our different channels. The launch of our Five O'clock Somewhere Wine Club that features outstanding, small batch, boutique wines, handcrafted in McLaren Vale in Australia is imminent, and the initial batch of wines that we have developed for our Vineyard Collection, using our own winemaking expertise and vineyard plots in the South East of England, France, South Africa and Australia are due to be launched in Q4 2024.
현재 거래 및 전망
We have been encouraged by both the operational performance and level of profit generated in the first half of the year, which has given us a solid platform moving into H2 2024. Whilst the consumer environment remains challenging, we remain confident that we will deliver a positive year-on-year performance and achieve full year profit in line with our expectations.
January and February are typically the quietest months of the year in our sector. However, March has returned to a more normal level of trading and we look forward to continuing this and delivering year-on-year growth over Q4 2024.
Cost pressures continue and the Board is continuously looking at a variety of ways to reduce costs and maintain our position as being the lowest cost to serve in the DTC wine sector. We also recognise the need to be competitive on pricing and to drive volume in an environment with significant cost inflation. Ensuring we continue to have a cost structure appropriate to the current trading environment, as well as allowing the sales channels to have the flexibility on product margins to deliver growth, is an ongoing focus.
The Group continues to look at opportunities to grow, whether that be investing in its new ventures such as Warehouse Wines, considering any M&A opportunities that may fulfil the strict criteria the business would require, or building on the organic growth of its existing sales channels.
재무 검토
과세 전 소득
Profit before tax was £1.1m (H123: £0.1m), reflecting the recovery in performance in H1 2024.
수익
Group revenue increased by 2% in H1 2024, to £34.3m (H123: £33.6m). This was underpinned by the resilience of our main subscription scheme, WineBank, where revenue was up by £1.3m, or 6.5%, year-on-year.
매출 총 이익
Reported Gross profit margin increased by 2% to 31.1% (H123: 29.1%). Reported Gross Profit margin includes the cost of wine, duty, packaging and delivery costs. Product margins excluding packaging and delivery also increased, to 37.2% (H123: 36.5%).
예외적인 일회성 비용
Exceptional one-off expenses in H1 2024 totalled £0m (H123: £616k). The prior year included exceptional costs relating to the implementation of the Warehouse Management System in September 2022. These were disclosed separately due to their scale and one-off nature.
EBITDA
Underlying EBITDA before share based payments was up £965k, or 122%, to £1.755m (H123: £790k).
공유 기반 지불
The Group provided for a share-based payment expense of £137k (H123: £89k), relating to the share based long-term incentive plan for the leadership team. These charges have been added back into the underlying EBITDA.
금융 수입
Finance income of £161k (H123: £52k) related to bank interest earned on cash balances.
재정 비용
Finance expenses of £80k (H123: £89k) related to the interest charge for Right of Use Assets. The Group has no borrowings so there are no expenses relating to servicing overdrafts or loans.
주당 순이익
Basic and Diluted Earnings per share increased to 1.4p in H1 2024, from 0.1p, due to a substantial increase in Profit after Tax to £801k (H123: £73k).
피제수
이사회는 중간 배당금 지급을 권장하지 않지만 그룹의 배당 정책을 계속 검토할 것입니다.
외화 보유
All Group income is derived from UK activity and denominated in GBP. The Group purchases supplies, mainly wine, from the global market predominantly in Euros, US Dollars and Australian Dollars. The Group hedges its foreign currency purchases to provide clarity on future cost prices.
목록
Closing Inventory was down by 24% from the prior year, to £8.4m (H123: £11m). We continue to monitor the wine range and supply chain to ensure we optimise the carrying value of inventories.
현금
Gross cash at the period end was £17.4m (H123: £14.1m). The Group monitors net cash after deducting WineBank customer deposits. The net cash in hand excluding WineBank deposits was up £3.4m to £11.0m (H123: £7.6m). WineBank deposits are ringfenced and are not used to fund stock purchases or working capital.
제이 라이트
최고 경영자(CEO)
월 25 2024
결과 요약
| 감사되지 않음 | 감사되지 않음 |
| 29 12 월 | 31 12 월 |
000파운드 | 2023 | 2022 |
수익 | 34,286 | 33,627 |
총 이익 | 10,654 | 9,774 |
총 이익 % | 31.1% | 29.1% |
| ||
기본 운영 비용 | (8,899) | (8,984) |
| ||
기본 EBITDA | 1,755 | 790 |
| ||
과세 전 소득 | 1,057 | 90 |
| ||
순자산 | 22,760 | 22,235 |
현금 및 현금성 자산 | 17,412 | 14,128 |
| ||
Underlying EBITDA excludes share based payments |
버진 와인 영국 PLC를 |
Condensed consolidated statement of comprehensive 수입 |
29월 XNUMX일 종료된 기간 동안 2023 |
감사되지 않음 | 감사되지 않음 | ||
주의 사항 | 29 XNUMX월 2023 | 30 XNUMX월 2022 | |
£'000 | £'000 | ||
수익 | 34,286 | 33,627 | |
비용 판매 | (23,632) | (23,853) | |
심한 이익 | 10,654 | 9,774 | |
운영 경비 | (9,678) | (9,647) | |
운영 이익 | 3 | 976 | 127 |
재무 수입 | 5 | 161 | 52 |
재무 비용 | 6 | (80) | (89) |
이전의 이익 과세 | 1,057 | 90 | |
과세 | (256) | (17) | |
Profit for the financial period and total comprehensive 수입 |
801 |
73 | |
기본 및 희석 주당 순이익 (펜스) |
7 |
1.4 |
0.1 |
버진 와인 영국 PLC를 |
요약연결재무제표 위치 |
29월 XNUMX일 현재 2023 |
감사되지 않음 | 감사되지 않음 | 감사 | ||
29 XNUMX월 2023 | 30 XNUMX월 2022 | 30 XNUMX월 | ||
주의 사항 | 2023 | |||
£'000 | £'000 | £'000 | ||
자산 | ||||
비유류 자산 | ||||
만질 수 없는 자산 | 8 | 11,145 | 11,424 | 11,350 |
재산, 식물 및 장비 | 9 | 306 | 487 | 402 |
사용권 자산 | 10 | 2,620 | 3,007 | 2,870 |
이연 법인세 유산 | 240 | 411 | 496 | |
합계 없음-current 자산 | 14,311 | 15,329 | 15,118 | |
Current 자산 | ||||
재고 | 8,400 | 11,046 | 8,367 | |
무역 및 기타 채권 | 11 | 2,689 | 2,484 | 2,615 |
파생금융 악기 | 6 | 26 | - | |
현금 및 현금 등가물 | 17,412 | 14,128 | 13,514 | |
총 전류 자산 | 28,507 | 27,684 | 24,496 | |
금액 자산 | 42,818 | 43,013 | 39,614 | |
책임과 주식 | ||||
Current 부채 | ||||
무역 및 기타 미지급금 | 12 | (16,718) | (17,074) | (14,206) |
파생금융 악기 | - | - | (12) | |
임대 책임 | (534) | (527) | (521) | |
대출 및 차입금 | - | - | - | |
총 전류 부채 | (17,252) | (17,601) | (14,739) | |
비유류 부채 | ||||
식량 | (344) | (313) | (321) | |
임대 책임 | (2,462) | (2,864) | (2,732) | |
총 비유동 부채 | (2,806) | (3,177) | (3,053) | |
금액 부채 | (20,058) | (20,778) | (17,792) | |
그물 자산 | 22,760 | 22,235 | 21,822 | |
공평 | ||||
공유 자본 | 13 | 558 | 558 | 558 |
공유 프리미엄 | 11,989 | 11,989 | 11,989 | |
자기 지분 비축 | - | (36) | - | |
합병 비축 | 65 | 65 | 65 | |
기타 비축 | 539 | 184 | 402 | |
잉여금 수입 | 9,609 | 9,475 | 8,808 | |
금액 공평 | 22,760 | 22,235 | 21,822 |
버진 와인 영국 PLC를 |
Condensed consolidated statement of changes in 공평 |
29월 XNUMX일 종료된 기간 동안 2023 |
호출 up 주식 자본 |
프리미엄 공유 | 소유 몫 비축 |
합병준비금 |
기타 예비 |
이익 잉여금 | 총주주 자금 | |
£'000 | £'000 | £'000 | £'000 | £'000 | £'000 | ||
7월 2 2022 | 558 | 11,989 | (36) | 65 | 95 | 9,402 | 22,073 |
재정적 이익 year | - | - | - | - | - | 73 | 73 |
공유 기반 결제 | - | - | - | - | 89 | - | 89 |
30 12월 2022 감사하지 않은 | 558 | 11,989 | (36) | 65 | 184 | 9,475 | 22,235 |
7월 1 2023 |
558 |
11,989 |
- |
65 |
402 |
8,808 |
21,822 |
재정적 이익 year | - | - | - | - | - | 801 | 801 |
공유 기반 결제 | - | - | - | - | 137 | - | 137 |
29 12월 2023 감사하지 않은 | 558 | 11,989 | - | 65 | 539 | 9,609 | 22,760 |
버진 와인 영국 PLC를 |
요약연결현금계산서 흐름 |
29월 XNUMX일 종료된 기간 동안 2023 |
감사되지 않음 | 감사되지 않음 | |
29 XNUMX월 2023 | 30 XNUMX월 2022 | |
£'000 | £'000 | |
영업현금흐름 방과 후 액티비티 | ||
이전의 이익 과세 | 1,057 | 90 |
조정 용 : | ||
감가상각 및 상각 | 642 | 573 |
순금융 비용 | (81) | 37 |
공유 기반 지불 | 137 | 89 |
무역 등 감소/(증가) 채권 | (80) | (17) |
증가하는 재고품 | (33) | (2,393) |
(감소)/무역증가 등 미지급금 | 2,522 | 1,647 |
순현금(사용)/영업에서 창출 방과 후 액티비티 | 4,164 | 26 |
투자로 인한 현금 흐름 방과 후 액티비티 | ||
관심 접수 | 161 | 52 |
Purchase of intangible and tangible fixed 자산 | (90) | (716) |
투자에 사용 된 순 현금 방과 후 액티비티 | 71 | (664) |
자금조달 현금흐름 방과 후 액티비티 | ||
임대료 지불 부채 | (257) | (215) |
임대료 지불 관심 | (80) | (89) |
자금조달에 사용된 순현금 방과 후 액티비티 | (337) | (304) |
현금 및 현금의 순(감소)/증가 등가물 | 3,898 | (942) |
시작 시점의 현금 및 현금 등가물 기간 |
13,514 |
15,070 |
기말의 현금 및 현금등가물 기간 | 17,412 | 14,128 |
3,898 | (942) |
1 | 일반 정보 The principal activity of the Group is import and distribution of 포도주.
회사는 1년 2021월 37일 영국에서 설립되었으며 잉글랜드와 웨일즈에 등록된 주식으로 제한된 공개 회사입니다. 등록된 사무실은 41-2 Roman Way Industrial Estate, Longridge Road, Ribbleton, Preston, Lancashire, United Kingdom, PR5 13169238BD입니다. 등록된 회사 번호는 XNUMX입니다. |
2 |
Significant accounting 정책
의 기초 준비 The consolidated interim financial information of the Virgin Wines UK Plc group have been prepared in accordance with the principal accounting policies used in the Group's consolidated financial statements for the year ended 30 June 2023. These interim financial statements should be read in conjunction with those consolidated financial statements, which have been prepared in accordance with the international accounting standards in conformity with the requirements of the Companies Act 2006.
These interim financial statements do not fully comply with IAS 34 'Interim Financial Reporting', as is currently permissible under the rules of AIM.
역사적 비용 컨벤션 중간재무제표는 손익계산서상 공정가치로 측정되는 특정 금융자산 및 부채(파생상품 포함)를 제외하고는 역사적원가를 기준으로 작성되었습니다. |
2 | Significant accounting 정책 | ||
진행 관심사 그룹의 비즈니스 활동은 향후 개발, 성과 및 지위에 영향을 미칠 수 있는 요소와 함께 최고경영자 성명서에 명시되어 있으며, 이는 그룹의 재무 상태도 설명합니다.
해당 기간 동안 그룹은 영업 활동에서 창출된 현금을 통해 일상적인 운전 자본 요구 사항을 충족했습니다. 거래실적의 합리적으로 가능한 변화를 고려한 그룹의 예측 및 예측은 그룹이 영업에서 창출된 현금을 사용하여 영업할 수 있어야 하며 추가 차입이 필요하지 않음을 보여줍니다.
주요 위험을 평가한 후, 이사들은 연결 재무제표를 준비할 때 회계의 계속기업 기준을 채택하는 것이 적절하다고 생각했습니다.
친선 영업권은 상각되지 않지만 매년 손상 여부를 검토합니다. 연결실체의 단일 현금창출단위(CGU)의 회수가능액은 사용가치를 계산하여 결정하고 있습니다. 사용가치를 계산하기 위해서는 단일 현금창출단위에서 발생할 것으로 기대되는 미래현금흐름을 추정하고 현재가치를 계산하기 위해 적절한 할인율을 사용하여야 합니다. 그런 다음 사용가치를 현금창출단위의 관련 자산 및 부채의 총액과 비교합니다. | |||
3 |
운영 이익 | ||
Operating profit is stated after 충전/(크레딧): | |||
감사되지 않음 | 감사되지 않음 | ||
29 XNUMX월 2023 | 30 XNUMX월 2022 | ||
£'000 | £'000 | ||
Inventory charged to cost of 판매 | 21,575 | 21,416 | |
무형자산 상각(참고 8) | 272 | 209 | |
Depreciation of property, plant and equipment (note 9) | 120 | 109 | |
Depreciation of right of use asset (note 10) | 250 | 255 | |
Net exchange gains (including movements on fair value through profit and loss 파생상품) | (22) | 8 | |
재고 이동 규정 | (38) | (35) |
4 | 공유 기반 결제 | ||
In the period ended 29th December 2023 the Group operated an equity-settled share-based payment plan as described below.
The charge in the period attributed to the plan was £137k (H1 2023: £89).
Virgin Wines UK Plc 장기 인센티브 계획에 따라 그룹은 그룹 회계연도의 사전 합의된 수익 및 순이익 수치 달성에 따라 이사 및 고위 직원에게 상을 수여합니다. 수상의. 이 지분은 해당 회계연도의 감사된 수익 및 이익 수치가 발표된 후에 귀속됩니다.
보상은 계획에 따라 무상으로 부여되며 배당금이나 의결권이 없습니다. 보너스는 £0.01의 명목 주식 가치로 행사할 수 있습니다. 직원이 '좋은 퇴사'로 간주되는 경우를 제외하고 직원이 보상을 받기 전에 그룹을 떠나면 보상이 박탈됩니다. | |||
감사되지 않음 |
감사되지 않음 | ||
29 XNUMX월 2023 | 30 XNUMX월 2022 | ||
공유 | 공유 | ||
Outstanding at start of 기간 | 2,811,645 | 1,216,739 | |
동안 부여 기간 | - | 2,366,798 | |
Outstanding at end of 기간 | 2,811,645 | 3,583,537 | |
회사는 23년 2021월 6일에 첫 번째 주식 옵션을 부여했습니다. 추가 주식 옵션은 2021년 6월 2022일과 XNUMX년 XNUMX월 XNUMX일에 부여되었습니다.
The awards outstanding at 29 December 2023 have a weighted average remaining contractual life of 1.4 years (30 December 2022: 2.2 years).
The fair value at grant date was determined with reference to the share price at grant date, as there are no market- based performance conditions and the expected dividend yield is 0%. Therefore there was no separate option pricing model used to determine the fair value of the awards. | |||
5 |
재무 수입 | ||
감사되지 않음 | 감사되지 않음 | ||
29 XNUMX월 2023 | 30 XNUMX월 2022 | ||
£'000 | £'000 | ||
은행 관심 | 161 | 52 |
6 | 재무 비용 | ||
감사되지 않음 | 감사되지 않음 | ||
29 XNUMX월 2023 | 30 XNUMX월 2022 | ||
£'000 | £'000 | ||
Interest payable for lease 부채 | 80 | 89 | |
7 |
당 수입 몫 | ||
기본주당이익과 희석주당이익은 주주에게 귀속되는 이익을 해당 기간의 가중평균 발행보통주식수로 나누어 계산하고 있습니다. | |||
The calculation of basic profit per share is based on the following 데이터 : | |||
법정 EPS | |||
감사되지 않음 | 감사되지 않음 | ||
29 XNUMX월 2023 | 30 XNUMX월 2022 | ||
수입 (파운드 '000) | |||
이후 이익 세 | 801 | 73 | |
Earnings for the purpose of basic earnings per 몫 | 801 | 73 | |
수 주식 | |||
Weighted average number of shares for the purposes of basic earnings per 몫 | 55,837,560 | 55,837,560 | |
Weighted average number of shares for the purposes of diluted earnings per 몫 | 58,649,205 | 57,054,299 | |
기본 및 희석 보통주당 이익 (펜스) | 1.4 | 0.1 |
8 | 만질 수 없는 자산 | |||
그룹 | ||||
친선 | 소프트웨어 | 금액 | ||
£'000 | £'000 | £'000 | ||
비용 | ||||
2월 XNUMX일 2022 | 9,623 | 2,781 | 12,404 | |
추가 | - | 520 | 520 | |
30 12월 2022 감사하지 않은 | 9,623 | 3,301 | 12,924 | |
1월 XNUMX일 2023 | 9,623 | 3,480 | 13,103 | |
추가 | - | 67 | 67 | |
29 12월 2023 감사하지 않은 | 9,623 | 3,547 | 13,170 | |
상각누계액 및 손상 | ||||
2월 XNUMX일 2022 | - | 1,291 | 1,291 | |
상각 요금 | - | 209 | 209 | |
30 12월 2022 감사하지 않은 | - | 1,500 | 1,500 | |
1월 XNUMX일 2023 | - | 1,753 | 1,753 | |
상각 요금 | - | 272 | 272 | |
29 12월 2023 감사하지 않은 | - | 2,025 | 2,025 | |
넷북 가치 | ||||
29년 2023월 XNUMX일 감사하지 않은 | 9,623 | 1,522 | 11,145 | |
30년 2023월 XNUMX일 감사 |
9,623 |
1,727 |
11,350 | |
30년 2022월 XNUMX일 감사하지 않은 |
9,623 |
1,801 |
11,424 |
9 | 재산, 식물 및 장비 | ||||
임대 부동산 | 컴퓨터 hardware & 창고 장비 |
비품 & 건물에 장치 한 것 |
금액 | ||
£'000 | £'000 | £'000 | £'000 | ||
비용 | |||||
2월 XNUMX일 2022 | 20 | 899 | 385 | 1,304 | |
추가 | - | 71 | 125 | 196 | |
30 12월 2022 감사하지 않은 | 20 | 970 | 510 | 1,500 | |
1월 XNUMX일 2023 | 20 | 980 | 538 | 1,538 | |
추가 | - | 9 | 15 | 24 | |
29 12월 2023 감사하지 않은 | 20 | 989 | 553 | 1,562 | |
누적 된 감가 상각 | |||||
2월 XNUMX일 2022 | 20 | 612 | 272 | 904 | |
요금 year | - | 63 | 46 | 109 | |
30 12월 2022 감사하지 않은 | 20 | 675 | 318 | 1,013 | |
1월 XNUMX일 2023 | 20 | 750 | 366 | 1,136 | |
요금 기간 | - | 69 | 51 | 120 | |
29 12월 2023 감사하지 않은 | 20 | 819 | 417 | 1,256 | |
넷북 가치 | |||||
29년 2023월 XNUMX일 감사하지 않은 | - | 170 | 136 | 306 | |
30년 2023월 XNUMX일 감사 |
- |
230 |
172 |
402 | |
30년 2022월 XNUMX일 감사하지 않은 |
- |
295 |
192 |
487 | |
Depreciation is charged to operating expenses in the profit and loss 계정입니다. |
10 | 사용권 자산 | |||
임대 부동산 |
컴퓨터 hardware & 창고 장비 |
금액 | ||
£'000 | £'000 | £'000 | ||
비용 | ||||
2월 XNUMX일 2022 | 5,060 | 143 | 5,203 | |
30 12월 2022 감사하지 않은 | 5,060 | 143 | 5,203 | |
1월 XNUMX일 2023 | 5,060 | 252 | 5,312 | |
29 12월 2023 감사하지 않은 | 5,060 | 252 | 5,312 | |
누적 된 감가 상각 | ||||
2월 XNUMX일 2022 | 1,891 | 50 | 1,941 | |
요금 기간 | 241 | 14 | 255 | |
30 12월 2022 감사하지 않은 | 2,132 | 64 | 2,196 | |
1월 XNUMX일 2023 | 2,357 | 85 | 2,442 | |
요금 기간 | 225 | 25 | 250 | |
29 12월 2023 감사하지 않은 | 2,582 | 110 | 2,692 | |
넷북 가치 | ||||
29년 2023월 XNUMX일 감사하지 않은 | 2,478 | 142 | 2,620 | |
30년 2023월 XNUMX일 감사 |
2,703 |
167 |
2,870 | |
30년 2022월 XNUMX일 감사하지 않은 |
2,928 |
79 |
3,007 |
11 | 무역 및 기타 채권 | ||
감사되지 않음 | 감사되지 않음 | ||
29 XNUMX월 2023 | 30 XNUMX월 2022 | ||
£'000 | £'000 | ||
한 번에 만기되는 금액 년: | |||
거래 채권 | 1,591 | 1,562 | |
계약 자산 | 966 | 922 | |
기타 채권 | 132 | - | |
2,689 | 2,484 | ||
12 |
무역 및 기타 미지급금 | ||
감사되지 않음 | 감사되지 않음 | ||
29 XNUMX월 2023 | 30 XNUMX월 2022 | ||
£'000 | £'000 | ||
거래 미지급금 | 4,648 | 4,674 | |
Taxation and social 보안 | 3,119 | 3,440 | |
계약 부채 | 6,548 | 6,734 | |
Accruals and other 채권자 | 2,403 | 2,226 | |
16,718 | 17,074 |
13 | 공유 자본 | ||
감사되지 않음 | 감사되지 않음 | ||
29 XNUMX월 2023 | 30 XNUMX월 2022 | ||
£'000 | £'000 | ||
Authorised, Allotted, called up and fully 지급 | |||
55,837,560 (2022: 55,837,560) ordinary shares of £0.01 마다 | 558 | 558 |
RNS는 귀하의 IP 주소를 사용하여 약관 준수 여부를 확인하고, 귀하가 이 커뮤니케이션에 포함된 정보를 사용하는 방식을 분석하고, 그러한 분석을 익명으로 다른 사람과 상용 서비스의 일부로 공유할 수 있습니다. RNS와 런던 증권 거래소가 귀하가 제공한 개인 데이터를 사용하는 방법에 대한 자세한 내용은 개인 정보 보호 정책을 참조하십시오.