중간 결과
브랜드 건축가 그룹 plc
("Brand Architekts" 또는 "그룹")
중간 결과
Brand Architekts Group plc, a market leader in the development and supply of beauty and personal care brands, announces its interim results for the 6-month period ended 31 December 2023.
근무지에서 발생 하이라이트:
· H1 delivered growth in contribution across our Invest and Nurture portfolio, although trading was significantly impacted by challenges faced by the self-tan category.
· Super Facialist H1 net sales were up 42%, driven by the launch of 14 SKUs into all 580 Holland & Barrett stores. Super Facialist H2 looks positive with the launch of the new Vegan Collagen line, the roll-in of the New Sleep Smart Night Moisturisers; Q3's Vitamin C Digital campaign and the roll out of the new design upgrade in Q4.
· In response to market trends and consumers' switch to more affordable gradual tanners, the new Skinny Tan Body Glow will launch in Boots, Superdrug, Asda and Tesco in Q3. Boots International has also confirmed launch of Skinny Tan as a Boots exclusive in all 144 stores across six Gulf countries in Q3.
· Dirty Works contribution increased by 33%, driven by the Q2 roll out to over 500 Watsons stores in 9 countries, with very encouraging sell out results in Thailand, Turkey, Malaysia, the Gulf, Singapore and Hong Kong. Encouraging discussions with Watsons to launch into Taiwan and Indonesia in Q3.
· The Solution's net sales for H1 were up 95% driven by the Bodycare launch into Waitrose and an increase in demand on Amazon.
· Net sales of Root Perfect, a key Harvest brand, were up 26%, driven by a pan European expansion across Normal stores and an improved EDLP (everyday low price) strategy in Morrisons.
· MR acquisition was completed in July and a new brand development plan put in place for FY25.
· The focus on rationalisation of the Group's portfolio and exiting underperforming & unprofitable brands continued during the period, releasing working capital and providing greater focus on its problem-solving margin accretive brand portfolio.
· Improved operational efficiencies - more effective use of advertising and promotions and improvedoverhead and manpower cost management.
재정상의 하이라이트:
· Revenue for the period of £8.7m, a £1.9m decrease on the prior year half year results, driven by a softening in the self-tan category and a reduction in discontinued brand sales.
· Gross Profit margins increased by +1ppts to 40%. Notable improvements on Dirty Works +9ppts and Super Facialist +3ppts
· Brand contribution has increased by +5ppts YTD.
· Underlying operating loss of £0.2m (H1 2023: £0.8m), a reduction in the underlying operating loss of +£0.6m, due to successful implementation of planned Innovaderma Opex synergy savings
· Loss before tax reduced by £1m from £1.8m in the prior year to £0.8m.
· Net cash of £7.2m (H1 2023: £8.1m) reflecting the cash outflow for the acquisition of MR and associated costs. Excluding MR costs cash has remained stable since June 23.
· £1.2m reduction in stock holding versus the H1 FY23 position, given depletion in inventory on Divest and Discontinued brands.
· April 2023's triennial valuation of the closed defined benefit pension plan resulted in a significant reduction in the deficit recovery plan, under which BA has a commitment to make payments of £318,000 per annum until 30th 6월 2033.
H1 2024 | H1 2023 | |
Revenue (Note 2) | £ 8.7m | £ 10.6m |
기본 운영 (손실)/이익1 | 0.2만 파운드 | 0.8만 파운드 |
(손실)/이익 이전 과세 | 0.8만 파운드 | 1.8만 파운드 |
기본(손실)/주당순이익(재무정보주석4) 진술) | (2.6:XNUMX)p | (6.1:XNUMX)p |
그물 현금 | £ 7.2m | £ 8.1m |
1 Underlying operating (loss)/profit is calculated before exceptional items, share-based payments and organization of acquisition-related 만질 수 없는.
쿠엔틴 하이엄(Quentin Higham) 최고경영자(CEO) 댓글 :
"During this period, we have completed the simplification of the UK organization and have made progress in minimizing our losses, in particular reducing H1's underlying operating loss from £에 0.8m £0.2m. We have secured good distribution gains on our key Invest and Nurture brands domestically and Internationally. In particular we are excited by the new trading relationship with Dirty Works in Watsons across Asia and the rollout of Super Facialist into Holland & Barrett.
Trading conditions remain challenging, in particular for Skinny Tan. The self-tan category was adversely affected by the cost-of-living crisis and consumers switching away from traditional premium priced tanning products to less expensive gradual tanners. We have responded to this change in consumption by relaunching our Body Glow Gradual Tanner and secured extensive new offline distribution and look forward to these upcoming launches.
The reduction in revenue also reflects the business's planned strategy to exit underperforming and less profitable brands and focus on fewer, bigger, solution-led margin accretive brands. This is demonstrated by the improvement in gross profit percentage and brand contribution. In H2 we will be supporting Skinny Tan and Super Facialist with planned targeted digital awareness and acquisition campaigns, with an increased focus on Tik Tok. We remain confident that the foundations we are building will enable us to return to profitability and achieve our medium and long-term goals".
자세한 내용은 CONTACT:
브랜드 건축가 그룹 PLC Quentin Higham / Geoffrey Ellis | 0+ 20 3166 2840 |
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싱어캐피털 시장 (지명된 고문 및 broker) 숀 돕슨 / 젠 부러 | 0207496 3000 |
최고 경영자 검토
The well documented cost-of-living crisis has resulted in an ongoing challenging trading environment, with consumers' confidence adversely affected by the wider geopolitical and economic issues. This has resulted in a greater focus on price, with consumers either trading down to less expensive products or buying more on promotion. We have reviewed our product portfolio, notably by relaunching our Skinny Tan Gradual Tanner, as well as our promotional strategy and have put in place a strengthened offline offering for H2.
The ongoing strong performance of the UK Beauty High Street and the general softening of the direct-to-consumer market reinforces the need for a strong omnichannel approach. We continue to work closely with our offline partners and I am pleased to see some notable distribution gains on our key Invest and Nurture brands. The focus for our DTC channels (primarily Skinny Tan) has been on improving profitability and ROAS (return on advertising spend). We have significantly reduced the running costs of the site, by bringing external agency costs (such as performance management) in house and renegotiated all agreements and continue to monitor Advertising & promotional investment.
Over the next 12 months we have a strong brand development program in place, with a number of exciting product launches (Super Facialist and Skinny Tan), brand redesigns (Super Facialist; Dirty Works; Fish; MR Expert solutions); brand extensions (The Solution Menopause), and relaunching Skinny Tan as Skin & Tan in 2025 in response to consumer and customer feedback. Relaunching in FY25 will enable the brand to increase its relevance and saliency.
주요 성과는 다음과 같습니다.
· Super Facialist launched 14 SKUs in 580 Holland & Barrett stores. New Vegan Collagen and Sleepsmart Night Moisturisers ranges will launch in H2, alongside a packaging design upgrade across the brand.
· Skinny Tan's New Body Glow Gradual Tanner launched in Asda in December and will launch in Superdrug and Tesco in February and Boots in March.
· Boots International is launching Skinny Tan as an exclusive in all 144 stores across six Gulf countries in Q3.
· Dirty Works has launched in over 500 Watsons stores in 9 countries.
· The Solution's Bodycare range launched into Waitrose and The Solution Menopause will launch online by the end of H2.
퍼포먼스 리뷰
Revenues for the period were £8.7m, a decline of 18% on the prior year (£10.6m). This was driven by a decline in Skinny Tan Sales, due to a change in consumer shopping behaviour; the ongoing softness of the DTC market and a focus on profitability. In addition, there was a sales decline as a result of discontinuing and exiting a number of non-core brands. With the exception of Skinny Tan, all Invest and Nurture brands showed positive net sales growth. The focus on profitability improved Gross Profit Margin to 40%, which is +1ppts on H1 last year and up +7포인트 on H1 2022. This reflects our drive to improve margins and long term profitability.
The underlying operating loss improved by £0.6m to show a loss for the half of £0.2m. This was driven by savings in Skinny Tan A&P spend as we focus on ROAS and profitability; acquisition manpower savings; warehouse savings given the reduction in stock holding and a release of CEO LTIP accruals.
The Net cash position as at the period end was £7.2m, which was £0.9m less than prior year end, but includes all MR Haircare Ltd legal settlement and acquisition costs. Excluding all MR costs, the net cash position improved by £100k.
Progress made against the Group's three strategic pillars is outlined below:
1. 브랜드 개발
The brand portfolio is split into 3 classifications: Invest, Nurture and Harvest.
Skinny Tan and Super Facialist are classified as Invest Brands. They have an omnichannel route to market including their own DTC site; masstige positioning; a degree of existing scale as demonstrated through net sales and market share and both have significant growth potential through A&P investment focusing on digital brand awareness and conversion campaigns. In response to market research we will be relaunching Skinny Tan as Skin & Tan in FY25. This will be a major and exciting initiative that we are confident will help deliver sustainable and long term growth.
Dirty Works, The Solution and MR Expert Solutions are classified as Nurture brands. Dirty Works has the potential to broaden its presence through new category extensions, such as All Year Round Gifting in the UK, to new distribution through International partners such as Watsons. The Solution and MR are both high-performance propositions, with a clear point of difference that answer the specific needs of the consumer. Our initial focus is on developing The Solution franchise by launching a highly efficacious and targeted sub brand called The Solution Menopause in June 24.
Although we have discontinued three brands, we will continue to have a portfolio of low investment Harvest Brands. These brands, such as Argan and Root Perfect require minimal investment, they compete on price and provide us with a stronger category share of voice and credibility with key customers. Fish, which is being upgraded with new packaging in 2024, has the potential to become a Nurture brand, once its brand reach has been increased.
The following strategic Brand Development tenets have been applied to our Invest and Nurture brands
· 수익성
With a laser focus on brand contribution, our A&P spend is focused on our Invest and Nurture brands. In line with our sustainability pledge, we continually evaluate our packaging footprint and where possible remove all secondary packaging to reduce costs. In addition we implement VRE (value reengineering) initiatives to reduce COG (cost of goods) so as to improve a brand's Gross Profit. One such initiative is the VRE of the Root Perfect cans, which will result in a double digit Gross Profit improvement from Q4.
The business continues to review its range offering and where possible we will rationalise ranges to remove duplication and improve sku productivity and profitability.
The recent developments in the Middle East and in particular the Red Sea has placed additional cost pressure on sourcing product from the Far East, in particular our Gift Business. As a precaution we have incorporated additional container freight costs into 2024 gift cost prices, so as to maintain our Gross Profit.
· NPD/소비자 인사이트
A strong pipeline of new products will be launching in H2 in line with retailer range cycles. Super Facialist will be launching a new Vegan Collagen range and a range of new Night Moisturisers.
Vegan Collagen is an innovative, easy-to-navigate line up of ingredient-led, solution-driven formulas including a cleanser, serum, day cream and night cream. Blending a potent Marine Bio-Polymer made from sustainably sourced Red Algae and Hyaluronic Acid, with plant-derived Vegan Collagen sourced from the sap of the acacia tree. Collagen is a trending ingredient which responds to the growing demand for age-preventative skincare, presenting an opportunity to provide customers with an affordable trade-down collagen solution that's vegan-friendly. It delivers both immediate and sustained hydration to the skin, targeting signs of ageing to reveal a plumper and smoother complexion.
After three years of research and development Super Facialist is launching a new range of Sleep Smart Night Creams across our bestselling ranges, Rosehip, Retinol and Vitamin C. This "World first" Resync SleepSmart ? Complex technology is powered by two potent & proven actives. It is a revolutionary concept that helps reset & rejuvenate skin overnight when skin is its most receptive to repair. The formulation works in synchronisation with the skin's circadian rhythm for a refreshed & healthier looking complexion.
The new Skinny Tan Body Glow Gradual Tanner will launch across all UK channels, along with Ultimate Dark Clear Tanning Mousse. In addition, Superdrug will be launching two exclusive products. On the back of extensive consumer research, we will be relaunching Skinny Tan in FY25. We expect the relaunch will facilitate new customer acquisition, expand our press reach and increase the scope for new brand listings domestically and internationally. Relaunching as Skin & Tan is a simple name and logo change, but one that encapsulates our vision, where everybody can radiate confidence and have a healthy glow. Skin & Tan is an inclusive name that clearly demonstrates our expertise and enables easier category, retailer and market expansion.
To maintain momentum and consumer interest relaunched designs for Super Facialist, Fish, MR Expert Solutions and Dirty Works will filter through in 2024.
· 디지털 1st
Over the last 6 months we have restructured the team to better leverage resources and have significantly increased digital activity across commercial and media channels. Performance marketing has been brought inhouse, thereby enabling us to execute more paid activity across Google, YouTube, TikTok, Meta and Affiliation, which is helping drive consumers to D2C, Amazon and offline retailers. TikTok is not only an entertainment channel but has taken over the top search spot from Google in some demographics, so we have shifted a higher portion of the media spend and organic activity to this channel and are gradually launching branded TikTok shops. Given the growing importance of first party data/direct consumer touch, we have increased the focus on building social following (particularly TikTok) and growing the number of engaged customers in our email/sms databases, whilst also removing unengaged customers. Loyalty programmes are in the making and we have started involving brand fans more in content creation and product development. We continue to launch products first on D2C and Amazon, in order to quickly build 5-star reviews before launching in other channels, but also to make sure that our loyal database consumers are rewarded first.
· 광고 및 프로모션(A&P)
A&P spend is focused on Skinny Tan and Super Facialist, as they are the only brands with D2C sites and broad omnichannel distribution. Both brands benefit from a retained PR agency; appointed skincare & tanning experts; substantial campaign activity across Google, YouTube, TikTok, Meta and retail specific activation. H1 saw strong traction for Super Facialist Vitamin C + Me campaign, which is continuing in the second half. Skinny Tan's Wonder Serum awareness and conversion campaign was disappointing. The campaign was adversely affected by overall category dynamics, in particular consumer confidence, level of discretionary spend and a change in consumption behaviour. In H2 significant investment will be put behind digital ads (Meta, Tik Tok, YouTube & Google), website asset upgrades; organic social activity and a PR campaign to support the relaunch and extended distribution of Skinny Tan Body Glow, our on trend affordable gradual tanner.
2. 브랜드 도달범위
We believe in an omnichannel distribution approach, so as to ensure that our customers can buy our brands and products whenever, wherever and on whatever they want. It is therefore imperative that we build our brand distribution online and offline, whilst supporting our key Invest brands with their own DTC sites.
· 영국 및 국제
In the UK towards the end of H1 we launched Super Facialist into Holland & Barrett and The Solution into Waitrose. Dirty Works rolled out to over 500 Watsons stores in 9 countries in the Middle East and Asia, with a further 2 expected in H2. Significant Super Facialist and Skinny Tan range extensions will roll out in H2, as well as the launch of The Solution Menopause range in June. Skinny Tan launches in Peru and 6 Gulf countries in H2.
· D2C
H1 focus for Skinny Tan's D2C site has been on profitability and to align pricing and promotions across all channels. Historically the main selling point of the brand had been to offer the lowest price points in the market. In H1 Skinny Tan performance marketing was brought in-house, which is more cost effective and allows for the resource to be used across other brands. All tech stack contracts have been renegotiated with savings achieved across the brands. D2C activity for H2 is in line with our omnichannel strategy but is focused on growing revenue with a close eye on profitability. By June 2024 we will also have launched The Solution D2C site which will be a very important brand hub for the new Menopause range.
3. ESG
Halfway through the year, we are pleased to report that 99% of our single products are fully recyclable or reusable. 60% of our plastic packaging includes post recycled materials, with this figure reaching 90% for all tubes. 100% of our UK-sourced cartons have Forest Stewardship Council (FSC) certification, reflecting our commitment to work in an environmentally responsible manner whenever possible.
Our latest sustainable initiative is with the Super Facialist night collection. All our night creams have been reengineered with less plastic (14% less plastic in the lid), smaller cartons to reduce unnecessary paper use, and single glass material for all lines, contributing to an improved carbon footprint.
We have also started using Prevented Ocean Plastic? (recycled plastic collected from coastal areas at risk of plastic pollution) in some of our key brands such Super Facialist, Dirty Works and Fish to actively prevent ocean plastic and further support sustainable initiatives.
Outlook
Against the backdrop of a challenging market, our strategy of deliberate brand rationalisation, portfolio focus and rigorous cost control is beginning to realise the 중기 financial aims of the Group and will ultimately lead to a return to profitability. 진행 has been made in reducing losses, but whilst current trading conditions remain, organic sales growth will continue to be 어려운. The immediate priorities are, driving brand awareness of our Invest brands, delivering revenue synergies through domestic and international expansion, and releasing working capital. We expect to see a full year revenue decline, but are making progress in reducing operating losses. We expect to retain our cash balance and remain confident that the foundations we are building will enable us to achieve our medium and long-term goals.
그룹 종합 성명서 수입 |
Period 종료 |
Period 종료 |
출간연도 종료 | |||||
31 12월 2023 (감사하지 않음) | 31 12월 2022 (감사하지 않음) | 6월 30 2023 (감사) | ||||||
노트 | £'000 | £'000 | £'000 | |||||
수익 2 | 8,676 | 10,629 | 20,085 | |||||
비용 판매 | (5,211) | (6,493) | (12,101) | |||||
심한 이익 | 3,465 | 4,136 | 7,984 | |||||
상업 및 행정 비용 | (3,709) | (5,013) | (9,175) | |||||
기본 영업 손실 |
| (244) | (877) | (1,191) | ||||
취득관련 무형자산의 상각 |
| (499) | (513) | (1,027) |
| |||
예외 발생 전 영업 손실 항목 | (743) | (1,390) | (2,218) | |||||
예외사항 - 무형자산의 손상 | - | - | (3,500) | |||||
기타 예외 항목 | (70) | (366) | (1,078) | |||||
운영 오프 | (813) | (1,756) | (6,796) | |||||
재무 수입 | 100 | 21 | 111 | |||||
금융 비용 3 | (46) | (42) | (88) | |||||
손실 전에 과세 | (759) | (1,777) | (6,773) | |||||
과세 | 89 | 91 | 188 | |||||
이후 손실 과세 | (670) | (1,686) | (6,585) | |||||
기타포괄손익(손실) 기간: | ||||||||
안될 아이템 재 분류 된 | ||||||||
나중에 이익을 얻거나 손실: | ||||||||
확정급여의 재측정 책임 | 149 | 655 | 444 | |||||
기타 포괄 손익 기간 | 149 | 655 | 444 | |||||
Total comprehensive (loss) for the 기간 | (521) | (1,031) | (6,141) | |||||
(손실)/이익 기여할 수있는 받는 사람 : | ||||||||
공평 주주 | (736) | (1,718) | (6,588) | |||||
비 통제 이해 | 66 | 32 | 3 | |||||
총포괄(손실)/귀속소득 받는 사람 : | ||||||||
공평 주주 | (587) | (1,063) | (6,141) | |||||
비 통제 이해 | 66 | 32 | 3 | |||||
(Loss) per 몫 |
4 | |||||||
- 기본 | (2.6:XNUMX)p | (6.1:XNUMX)p | (23.5:XNUMX)p | |||||
- 희석 된 | (2.6:XNUMX)p | (6.1:XNUMX)p | (23.5:XNUMX)p | |||||
그룹 재무제표 위치 | ||||
As at | As at | As at | ||
31 12월 2023 (감사하지 않음) | 31 12월 2022 (감사하지 않음) | 6월 30 2023 (감사) | ||
노트 | £'000 | £'000 | £'000 | |
자산 | ||||
비유류 자산 | ||||
재산, 식물 및 장비 ...을 포함하여 | ||||
사용권 자산 | 36 | 61 | 43 | |
만질 수 없는 자산 | 13,940 | 18,327 | 14,462 | |
이연 법인세 자산 | 440 | 483 | 520 | |
금액 전류가 흐르지 않는 자산 | 14,416 | 18,871 | 15,025 | |
Current 자산 | ||||
재고 | 5,672 | 6,921 | 6,123 | |
무역 및 기타 채권 | 4,496 | 5,833 | 4,774 | |
현금 및 현금 등가물 | 7,190 | 8,062 | 8,177 | |
총 전류 자산 | 17,358 | 20,816 | 19,074 | |
금액 자산 | 31,774 | 39,687 | 34,099 | |
부채 | ||||
Current 부채 | ||||
무역 및 기타 미지급금 | 3,851 | 5,164 | 4,687 | |
현재 세금 지불 가능 | 2 | 9 | 2 | |
총 전류 부채 | 3,853 | 5,173 | 4,689 | |
비유류 부채 | ||||
퇴직 후 급여 의무 | 6 | 1,299 | 1,452 | 1,619 |
이연 법인세 부채 | 2,071 | 2,309 | 2,190 | |
금액 전류가 흐르지 않는 부채 | 3,370 | 3,761 | 3,809 | |
금액 부채 | 7,223 | 8,934 | 8,498 | |
그물 자산 | 24,551 | 30,753 | 25,601 | |
주식 | ||||
공유 자본 | 1,397 | 1,397 | 1,397 | |
공유 프리미엄 | 11,987 | 11,987 | 11,987 | |
합병준비금 | 6,588 | 6,588 | 6,588 | |
연금 재측정 비축 | (2,066) | (2,004) | (2,215) | |
잉여금 수입 | 6,645 | 12,525 | 7,613 | |
금액 공평 | 24,551 | 30,493 | 25,370 | |
비 통제 관심 | - | 260 | 231 | |
금액 공평 | 24,551 | 30,753 | 25,601 |
그룹 변경 사항 공평
공유 |
공유 |
합병 | 연금 재측정 |
잉여금 | 비 통제 |
금액 | |
자본 | 프리미엄 | 비축 | 비축 | 수입 | 관심 | 공평 | |
그룹 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 |
30월 XNUMX일 기준 잔액 2023 | 1,397 | 11,987 | 6,588 | (2,215) | 7,612 | 232 | 25,601 |
비 통제 관심 | - | - | - | - | - | 66 | 66 |
공유 기반 결제 | - | - | - | - | 6 | - | 6 |
Purchase of remaining NCI shares | - | - | - | - | (239) | (298) | (537) |
거래 소유자 | - | - | - | - | (233) | (232) | (465) |
손실 기간 | - | - | - | - | (734) | - | (734) |
기타 종합 소득: | |||||||
확정급여채무의 재측정 |
- |
- |
- |
149 |
- |
- |
149 |
Total comprehensive income / (Loss) for the period | - | - | - | 149 | (734) | - | (585) |
31 현재 잔액 XNUMX월 2023 | 1,397 | 11,987 | 6,588 | (2,066) | 6,645 | - | 24,551 |
공유 |
공유 |
합병 | 연금 재측정 |
잉여금 | 비 통제 |
금액 | |
자본 | 프리미엄 | 비축 | 비축 | 수입 | 관심 | 공평 | |
그룹 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 |
30월 XNUMX일 기준 잔액 2022 | 1,397 | 11,987 | 6,588 | (2,659) | 14,213 | 228 | 31,754 |
비 통제 관심 | - | - | - | - | - | 32 | 32 |
공유 기반 결제 | - | - | - | - | 30 | - | 30 |
거래 소유자 | - | - | - | - | 30 | 32 | 62 |
이익 기간 | - | - | - | - | (1,718) | - | (1,718) |
기타 종합 소득: | |||||||
확정급여채무의 재측정 |
- |
- |
- |
655 |
- |
- |
655 |
해당 기간 총 포괄 손익 | - | - | - | 655 | (1,718) | - | (1,063) |
31 현재 잔액 XNUMX월 2022 | 1,397 | 11,987 | 6,588 | (2,004) | 12,525 | 260 | 30,753 |
연금 |
비 - | ||||||
공유 | 공유 | 합병 | 재측정 | 잉여금 | 제어 | 금액 | |
자본 | 프리미엄 | 비축 | 비축 | 수입 | 관심 | 공평 | |
그룹 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 |
30월 XNUMX일 기준 잔액 2022 | 1,397 | 11,987 | 6,588 | (2,659) | 14,213 | 228 | 31,754 |
비 지배 지분 | - | - | - | - | - | 3 | 3 |
공유 기반 결제 | - | - | - | - | (12) | - | (12) |
거래 소유자 | - | - | - | - | (12) | 3 | (9) |
손실 year | - | - | - | - | (6,588) | - | (6,588) |
기타 종합 소득: | |||||||
확정급여채무의 재측정 |
- |
- |
- |
444 |
- |
- |
444 |
종합 종합 수입 위한 year | - | - | - | 444 | (6,588) | - | (6,144) |
30월 XNUMX일 기준 잔액 2023 | 1,397 | 11,987 | 6,588 | (2,215) | 7,613 | 231 | 25,601 |
그룹 현금 흐름 성명서
| Period 종료 | Period 종료 | 출간연도 종료 | |
| 31 12월 2023 | 31 12월 2022 | 6월 30 2023 | |
| (감사하지 않음) | (감사하지 않음) | (감사) | |
| £'000 | £'000 | £'000 | |
| 영업현금흐름 방과 후 액티비티 | |||
| (Loss) after 과세 | (670) | (1,686) | (6,585) |
| 감가 상각 | 20 | 7 | 32 |
| 상각 | 545 | 574 | 1,118 |
| 무형자산 및 PPE의 손상 | - | - | (166) |
| 무형 자산의 손상 | - | - | 3,500 |
| 부가세 요금 | (89) | (91) | (삼)- |
| 재무 수입 | (100) | (21) | (111) |
| 재무 비용 | 46 | 42 | 88 |
| 감소 재고품 | 451 | 454 | 1,252 |
| 무역 및 기타 감소 채권 | 279 | (734) | 325 |
| (Decrease)in trade and other 미지급금 | (855) | (1,681) | (2,082) |
| 주식 기준 지불 비용 | 6 | 30 | (14) |
| 확정급여에 대한 기여 계획 | (159) | (159) | (318) |
| Cash (utilised in) 운영 | (526) | (3,265) | (3,149) |
| 재정 비용 지급 | 2 | 3 | - |
| 과세 접수 | - | - | (66) |
| 영업현금흐름 방과 후 액티비티 | (524) | (3,262) | (3,215) |
| 투자로 인한 현금 흐름 방과 후 액티비티 | |||
| 부동산, 식물 구입 및 장비 | (8) | (13) | (22) |
구매 무형자산 | (18) | (31) | (44) | |
| 인수에 대해 지급된 현금 대가 | (537) | - | - |
| 투자로 인한 순현금흐름 방과 후 액티비티 | (563) | (44) | (66) |
| 자금 조달 현금 흐름 방과 후 액티비티 | |||
| 금융 수입 접수 | 100 | 21 | 111 |
| 자금조달로 인한 순현금흐름 방과 후 액티비티 | 100 | 21 | 111 |
| 현금 및 현금의 순감소 등가물 | (987) | (3,285) | (3,170) |
| 시작 시점의 현금 및 현금 등가물 기간 | 8,177 | 11,347 | 11,347 |
| 기말의 현금 및 현금등가물 기간 | 7,190 | 8,062 | 8,177 |
중간재무제표에 대한 주석
참고 1 준비
The Group has prepared its interim results for the six-month period ended 31 December 2023 in accordance with the recognition and measurement principles of UK Adopted International Accounting Standards (UK adopted IAS) and also in accordance with the recognition and measurement principles of IFRS issued by the International Accounting Standards Board.
이사들은 그룹을 위해 준비된 거래 및 현금 흐름 예측을 고려했으며, 이러한 예측과 확인된 은행 시설을 기반으로 그룹이 만기일로부터 최소 XNUMX년 동안 부채를 계속해서 상환할 수 있을 것이라고 만족합니다. 중간 보고서 승인 날짜. 이러한 기초에 기초하여, 그들은 이 중간재무제표를 작성할 때 계속기업 기준을 채택하는 것이 적절하다고 생각합니다.
이 중간재무제표는 434년 회사법 2006조의 의미 내에서 완전한 법정 계정을 구성하지 않으며 감사를 받지 않습니다. 미감사 중간재무제표는 25년 2024월 XNUMX일 이사회에서 승인되었습니다.
연결재무제표는 역사적원가협약에 따라 작성되었습니다. 중간 재무제표에 사용된 회계 정책은 IFRS 및 30년 2024월 XNUMX일에 종료되는 연도의 그룹 연차 보고서 및 재무제표 준비에 채택될 정책과 일치합니다.
IFRS에 따라 작성된 30년 2023월 498일에 종료된 연도의 법정 계정이 회사 등록 기관에 제출되었습니다. 이러한 법정 계정에는 자격이 없는 감사인 보고서가 포함되어 있으며 회사법 2의 섹션 498(3) 또는 2006(XNUMX)에 따른 진술이 포함되어 있지 않습니다.
연결실체는 31월 XNUMX일까지 XNUMX개월간 회계정책을 변경하지 않았습니다. 2023.
주의 사항 2 분절 분석
그룹의 보고부문은 다음과 같이 집계되었습니다. 다음과 같습니다 :
- 브랜드 - 우리는 숙련된 자원을 활용하여 Brand Architekts Group이 소유하고 관리하는 브랜드의 성장하는 포트폴리오를 개발하고 마케팅합니다. 여기에는 유기적으로 개발된 브랜드와 Brand Architekts 인수(2016년)에 포함된 브랜드 포트폴리오 인수 및 2018년에 인수한 Fish 브랜드가 포함됩니다.
- InnovaDerma 브랜드 - 이 부문에는 InnovaDerma 사업 결합의 일부로 인수된 브랜드가 포함됩니다. 현재 InnovaDerma 브랜드의 결과는 다른 브랜드와 별도로 이사들에게 보고됩니다.
- 제거 및 중앙 비용 - 확정 급여 연금 비용, 주식기준 지급 비용/(크레디트), 인수 관련 무형 자산 상각, 이자, 과세 및 세그먼트 간 항목 제거를 포함한 기타 그룹 차원의 활동 및 비용은 다음 항목에 표시됩니다. "제거 및 중앙 비용".
IFRS 15에서는 수익과 현금 흐름의 성격, 시기, 금액, 불확실성이 경제적 요인에 의해 어떻게 영향을 받는지 설명하는 범주로 수익을 분류할 것을 요구합니다. 이사들은 IFRS 15의 요구 사항을 충족하기 위해 그룹의 수익을 어떻게 분류할 수 있는지 고려했으며 아래에 명시된 활동 및 지리적 구분 공시가 가장 적절한 범주를 나타낸다는 결론을 내렸습니다. 분해.
(a) 주요 손익 측정 - 손익계산서 부문별 정보 :
31월 XNUMX일 종료 2023 31월 XNUMX일 종료 2022
제거 제거
BA 브랜드 | 이노바 더마 브랜드
| 과 중심적인 비용 |
금액 | BA 브랜드 | 이노바 더마 브랜드
| 과 중심적인 비용 | 금액 | ||
£'000 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | £'000 | ||
UK 수익 | 5,280 | 988 | - | 6,268 | 6,087 | 2,316 | - | 8,403 | |
국제 노동자 동맹 수익 | 2,100 | 308 | - | 2,408 | 1,595 | 631 | - | 2,226 | |
수익 - 외부 | 7,380 | 1,296 | - | 8,676 | 7,682 | 2,947 | - | 10,629 | |
수익 - 내부의 | - | - | - | - | - | 126 | (126) | - | |
금액 수익 | 7,380 | 1,296 | - | 8,676 | 7,682 | 3,051 | (126) | 10,629 | |
기본 운영 이익/(손실) | 341 | (249) | (330) | (238) | 117 | (361) | (603) | (847) | |
주식기준수수료 결제 | (2) | - | (4) | (6) | (9) | - | (21) | (30) | |
인수 관련 상각 무형자산 | - | - | (499) | (499) | - | - | (514) | (514) | |
예외 품목 | (50) | (6) | (14) | (70) | (139) | (138) | (88) | (365) | |
순차입금 비용 | - | - | 54 | 54 | - | - | (21) | (21) | |
(손실)/이익 이전 과세 | 290 | (255) | (793) | (759) | (31) | (499) | (21) | (1,777) | |
부가세 신용/(요금) | - | - | 89 | 89 | - | 8 | 83 | 91 | |
(손실)/이익 기간 | 290 | (255) | (704) | (670) | (31) | (491) | (1,164) | (1,686) |
(b) 기타 손익계산서 분할 정보 :
The following additional items are included in the measures of underlying profit and loss reported to the Chief Operating Decision Maker and are included within (a) above:
31월 XNUMX일 종료 2023
|
31월 XNUMX일 종료 2022
|
(C) 자산의 주요 측정 및 부채:
The Groups assets and liabilities are managed centrally by the Chief Operating Decision Maker and consequently there is no reconciliation between the Group's assets per the Statement of Financial Position and the segment assets.
(d) 전사적 추가 공개:
목적지별 그룹의 외부 수익 분포가 표시됩니다. 아래 :
지리적 세그먼트 | 기간 종료일: 31월 XNUMX일 2023 (감사하지 않음) | 기간 종료일: 31월 XNUMX일 2022 (감사하지 않음) | 연도 종료 30월 XNUMX일 2023 (감사) |
£'000 | £'000 | £'000 | |
UK | 6,268 | 8,131 | 15,781 |
유럽 연합 국가 | 441 | 564 | 642 |
나머지 세계 | 1,967 | 1,934 | 3,662 |
8,676 | 10,629 | 20,085 |
In the period ended 31 December 2023, the Group had two customers that exceeded 10% of total revenues, being 12.0% and 10.5% respectively. In the period ended 31 December 2022, the Group had three customers that exceeded 10% of total revenues, being 13.5%, 11.3% and 11.2% respectively.
참고 3 금융 비용
기간 종료일: 31월 XNUMX일 2023 (감사하지 않음) £'000 | 기간 종료일: 31월 XNUMX일 2022 (감사하지 않음) £'000 | 연도 종료 30월 XNUMX일 2023 (감사) £'000 | |
은행 대출 및 초과 인출 | (2) | (3) | - |
연금명목금융 요금 | 48 | 45 | 88 |
46 | 42 | 88 |
Note 4 Loss per 몫
기간 종료일: 31월 XNUMX일 2023 (감사하지 않음) | 기간 종료일: 31월 XNUMX일 2022 (감사하지 않음) | 연도 종료 30월 XNUMX일 2023 (감사) | |
기본 및 희석 된 (Loss) attributable to equity shareholders (파운드 '000) |
(736) |
(1,718) |
(6,579) |
기간 중 기본 가중평균 발행보통주식수 |
27,943,180 |
27,943,180 |
27,943,180 |
희석된 수 주식 | 28,748,949 | 28,032,180 | 28,032,180 |
Basic (손실) 용 몫 | (2.6:XNUMX)p | (6.1:XNUMX)p | (23.5:XNUMX)p |
희석 (손실) 용 몫 | (2.6:XNUMX)p | (6.1:XNUMX)p | (23.5:XNUMX)p |
Basic (loss) per share has been calculated by dividing the profit/(loss) for each financial period by the weighted average number of ordinary shares in issue in the period.
참고 5 현금 흐름에 대한 참고 사항 성명서
(A) 현금 및 현금성 자산의 순액 이동에 대한 조정 현금:
Period 종료 | Period 종료 | 출간연도 종료 | |
31 12월 2023 | 31 12월 2022 | 6월 30 2023 | |
(감사하지 않음) | (감사하지 않음) | (감사) | |
£'000 | £'000 | £'000 | |
현금및현금성자산의 감소 기간 | (987) | (3,285) | (3,170) |
현금으로 인한 순현금 변동 흐름 | (987) | (3,285) | (3,170) |
기초 순현금 기간 | 8,177 | 11,347 | 11,347 |
기말 순현금 기간 | 7,190 | 8,062 | 8,177 |
(b) 순분석 현금: | |||
폐회사 6월 30 2023 |
현금 흐름 | 폐회사 31 12월 2023 | |
£'000 | £'000 | £'000 | |
은행과 현금 손 | 8,177 | (987) | 7,190 |
주석 6 IAS 19 '종업원 이익'
그룹의 확정급여형 연금에 대한 기대미래현금흐름 계획:
The Scheme is closed to new members and to further accruals of benefits. It is subject to the scheme funding requirements outlined in UK legislation. The last scheme funding valuation of the Scheme was as at 5 April 2023 and revealed a deficit of £4,612,000.
The deficit reduction payment will remain at £318,000 per annum until 30 June 2033.
또한, 회사는 이 계획에 따른 관리비 및 연금 보호 기금 보험료를 충당하기로 합의했습니다. 30년 2024월 2023일에 종료되는 회계연도에 계획 관리 비용 및 연금 보호 기금 보험료와 관련하여 회사가 지불할 것으로 예상되는 금액은 XNUMX년 지불액과 비슷한 규모일 것으로 예상됩니다.
회사가 제도 및 제도 부채와 관련하여 지급한 금액 있었다 :
Period 종료 | Period 종료 | 출간연도 종료 | |
31 12월 2023 | 31 12월 2022 | 6월 30 2023 | |
£'000 | £'000 | £'000 | |
적자회복 결제 | 159 | 159 | 318 |
계획 관리 경비 | 50 | 67 | 67 |
연금 보호 기금 프리미엄 | 81 | 113 | 113 |
금액 | 290 | 339 | 498 |
그룹 포괄손익계산서에 지출된 금액 있었다 :
Period 종료 | Period 종료 | 출간연도 종료 | |
31 12월 2023 | 31 12월 2022 | 6월 30 2023 | |
£'000 | £'000 | £'000 | |
운영 중 이익: 행정계획 경비 |
50 |
67 |
101 |
연금 보호 기금 프리미엄 | 30 | 54 | 113 |
80 | 121 | 214 | |
금융 소송 비용: | |||
명목할인 해제 인자 | 48 | 45 | 88 |
금액 | 128 | 166 | 302 |
IAS 19 직원 은혜:
IAS 19는 위에 언급된 자금 평가와는 다른 기준으로 제도에 대한 별도의 평가를 요구합니다. 사용된 주요 가정은 다음과 같습니다.
31월 XNUMX일 2023 | 31월 XNUMX일 2022 | 30월 XNUMX일 2023 | |
할인 율 | 4.55% | 4.65% | 5.00% |
인플레이션 가정 (RPI) | 3.10% | 3.30% | 3.50% |
인플레이션 가정 (물가지수) | 2.65% | 2.90% | 3.15% |
그룹 재무상태표에 인식된 금액 있었다 :
31월 XNUMX일 2023 £'000 | 31월 XNUMX일 2022 £'000 | 30월 XNUMX일 2023 £'000 | |
자금 조달의 현재 가치 의무 | (23,739) | (23,321) | (23,273) |
제도의 공정가치 자산 | 22,440 | 21,869 | 21,654 |
부족 | (1,299) | (1,452) | (1,619) |
Note 7 Acquisition of MR Haircare Ltd
On 24 November 2023, the Group acquired the remaining 49% issued share capital of MR Haircare Ltd from Jamie Stevens Media Limited (JSML) our joint venture counterparty/co-shareholder. Cash consideration of £537k was paid, following a valuation determined by an independent valuer. JSML was entitled to 55% of the sale valuation. The brand will be relaunched as MR Expert Solutions.
참고 8 결과
XNUMXD덴탈의 짬 Report is 가능 에 회원 of 전에, 공개 at 전에, 회사의 등기 사무실은 8 Waldegrave Road, Teddington, TW11 8GT 및 회사 웹사이트에 있습니다.
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.