31년 2023월 XNUMX일까지의 중간 결과
월 27 2024
겔리온 PLC
("겔리온", "그룹" 또는 "회사")
31년 2023월 XNUMX일까지의 중간 결과
Gelion (AIM: GELN), the Anglo-Australian battery innovator, is pleased to announce its interim results for the six months ended 31 December 2023.
HY24 Operational highlights
- | Raised £4.1m via a placing, subscription and retail offer in November 2023, with strong support from existing and new investors |
- | Acquired OXLiD Ltd, a UK based Lithium Sulfur (Li-S) battery technology developer to accelerate progress towards commercialisation, further positioning Gelion as a global leader in this expanding market |
- | Signed JDA with Ionblox, a US silicon oxide (SiOx) anode developer, to develop high performance, next-generation Lithium Silicon Sulfur (LiSiS) cells, initially for the global electric vehicle (EV), electrical vertical-takeoff-and-landing (eVTOL) and drone markets, before progressing to the stationary energy storage market |
- | In July 2023, the Group identified a path towards the development of a zinc-based solution, following the successful match-to-market study and the Group is developing a zinc hybrid cell referred to as Gen5 hybrid technology with the objective of achieving a scalable chemistry. |
- | Signed agreements with the University of Sydney and Professor Yuan Chen for Gelion's Advanced Cathode Project, accelerating progress towards a zinc-based energy storage solution |
- | New Li-S Research and Development facility now fully operational, to optimise development and accelerate market readiness of this technology by producing more advanced cell prototypes |
HY24 Financial highlights
- | Company continues to be debt free with cash and cash equivalents at period end of £7.5m (June 23: £7.3m) | |
- | 조정 EBITDA1 loss for the period was £3.2m (H1 FY23 EBITDA loss: £4.4m), a 28.9% decrease driven by: | |
o | Six months impact of the cost saving initiatives implemented by the business since March 2023 that is expected to deliver an estimated annualised cost savings of c£1.0m; and | |
o | Completion of the pilot manufacturing project i.e. the manufacturing of batteries and BMS development in H2 FY23, associated with the Acciona trial. |
포스트 기간 하이라이트
- | Feb 2024 - Appointed Louis Adriaenssens as Chief Technology Officer and Dr Adrien Amigues as President of Gelion UK and Europe, to further strengthen Gelion's Senior Leadership Team |
- | March 2024 - announced the recent test results of its Next Generation Lithium-Sulfur battery development demonstrating early validation of the primary elements of the Group's technology plan. |
1 EBITDA is defined as the Earnings Before Interest, Tax, Depreciation and Amortisation. Adjusted EBITDA is defined as EBITDA before share based payment charges and other non-recurring costs. These costs are either considered non-recurring or are non-cash items and therefore are separately disclosed to assist the user of the financial information to understand and compare the underlying results of the Company.
John Wood, CEO of Gelion, 댓글 : "Our activity in 2023 laid the foundation for Gelion to establish leadership in what we consider to be the most exciting emerging battery technology, Lithium Sulfur. Safe, low cost, abundant, and high performance - a technology that although have been challenging to get to readiness to commercialise, we believe it's nearing its time, largely as a result of outcomes pioneered first in Oxis and now in Gelion.
"Even more exciting than the inorganic (acquisition) activity last year to secure IP and capability, is the progress that is being made every day organically by both our Lithium Sulfur and Zinc Hybrid teams to bring the pieces together and establish Gelion's unique proposition.
"We acknowledge that we still have a journey ahead before we convert the intrinsic value to commercial reward and we aim to achieve this with our technologies by establishing key relationships with strategic partners that will benefit from the transformation.
"I would like to thank shareholders for their support as we focus all our efforts to deliver a successful future for Gelion and all our stakeholders."
투자자 프리젠 테이션
The Company will be hosting a retail investor presentation on 11 April 2024 at 9.30 am BST, via the Investor Meet Company platform.
The presentation will be hosted by John Wood - CEO, Amit Gupta - CFO, Louis Adriaenssens - Chief Technology Officer and Thomas Maschmeyer - Founder and Non-Executive Director and is open to all existing and potential shareholders.
등록은 다음 링크를 통해 완료할 수 있습니다.
https://www.investormeetcompany.com/gelion-plc/register-investor
Questions can be submitted pre-event via the Investor Meet Company dashboard up until 9.00am GMT the day before the meeting or at any time during the live presentation. Investors who already follow Gelion on the Investor Meet Company platform will automatically be invited.
연락처
겔리온 PLC CEO 존 우드 아미트 굽타 CFO Thomas Maschmeyer, 설립자이자 수석 기술 고문
| 앨마를 통해 | |
캐번디시 캐피털 마켓 리미티드 (지명된 고문 및 Broker) | +44 207 220 0500 | |
기업 금융 닐 맥도널드; 시무스 프리커; 퍼거스 설리반
세일즈 레이프 포위스
| ||
알마 전략적 커뮤니케이션 (재무홍보 고문) 저스틴 제임스; 한나 캠벨; 윌 엘리스 핸콕 | +44 20 3405 0205 | |
겔리온 소개
Gelion("겔: 이온")은 세계적으로 중요한 두 가지 차세대 기술인 리튬-황(Li-S) 및 아연 기반(Zn) 하이브리드 셀을 상용화하여 보다 지속 가능한 경제로의 전환을 지원하는 글로벌 에너지 저장 혁신 기업입니다. 모바일 및 고정 애플리케이션을 전기화합니다. Gelion plc(그룹)는 런던 증권 거래소의 AIM 시장과 호주에 본사를 둔 Gelion Technologies Pty Ltd.를 완전 소유하고 있습니다. Gelion은 고객과 투자자를 위한 전환과 가치 반환을 가능하게 하는 혁신적인 배터리 기술을 설계하고 제공합니다.
리튬황
Gelion의 노력은 Li-S 화학이 표준 리튬 이온 화학보다 두 배의 중량 에너지 밀도를 제공하는 동시에 비용을 절감하고 안전성을 향상시켜 EV 및 전자 항공 시장을 목표로 글로벌 운송, 에너지 산업을 만드는 데 도움이 되는 잠재력에 초점을 두고 있습니다. 소비와 저장이 더욱 지속 가능해졌습니다.
Gelion은 시드니에 있는 확장된 R&D 시설에서 고에너지 밀도 황 음극용 제품을 개발하고 있으며, 목표 응용 분야에 따라 흑연에서 실리콘, 리튬 금속에 이르는 다양한 양극과 통합할 수 있습니다.
Gelion은 최근 OXLiD Ltd를 인수하여 영국에서도 사업을 확장했으며, 음극 개선 역량을 크게 향상시켜 상업 파트너와 상용화 경로를 가속화했습니다.
아연
Gelion은 납축 생태계를 위한 보완적인 차세대 배터리를 개발하기 위해 아연 하이브리드 전지인 대체 음극 기술을 구성하기 위해 아연 기술을 적용하고 있습니다. 초기 테스트에서는 이 솔루션이 향상된 비용 및 안전 측면과 함께 우수한 에너지 밀도 수준을 유지할 가능성이 있음을 나타냅니다. 완전히 개발되면 Gelion은 자사의 아연 기술이 납축 배터리를 지원하는 생태계 내에서 내구성 있고 지속 가능한 시장 확장을 제공할 계획입니다.
CEO 성명
The momentum from Gelion's achievements in the financial year ended 30 June 2023 ("FY23") carried forward into the first half of Gelion's 2024 Financial Year ("H1 FY24"). The Group made significant progress towards its goal of global technology leadership in Lithium Sulfur (Li-S) following the Company's acquisition of the Johnson Matthey IP portfolio. In H1 FY24 Gelion also completed the acquisition of OXLiD alongside a successful £4.1m fundraise in November 2023, to support the acquisition and to provide the associated working capital needs of the combined business. In addition, the Company signed a Joint Development Agreement (JDA) with the leading Silicon Oxide (SiOx) anode partner, Ionblox, in the US with a focus on achieving a Lithium Silicon Sulfur (LiSiS) cell technology. These initiatives have enabled Gelion to expand the Company's footprint in the UK and establish a strategic relationship in the US, countries where Gelion continues to press for leadership in the LiS technology.
The Group accelerated its programme to develop complementary next generation batteries targeted for introduction alongside the lead-acid eco-system, with the development of the zinc-based hybrid cell, which the Company is designing to be readily scalable. To support this effort, Gelion entered into agreements with The University of Sydney to access development support from Professor Yuan Chen, an expert in Zinc technologies.
In parallel, the Group has remained committed to disciplined cost control to support the investment necessary for advancing the Group's strategic objectives. Gelion has continued to invest in the Company's IP portfolio, with a particular focus on building out the Company's LiS research capability.
Looking ahead, I am confident we are well positioned to continue developing relevant energy storage solutions for the future. Development of leadership in battery technology requires a team environment that combines creativity and discipline in the same effort. Gelion has assembled a formidable team that is deeply committed to the mastery of technologies capable of broad integration into the global supply chain. The Company's acquisition activity in 2023 helped the Company progress its technology offering and talent pool within the Company's Australia and the UK based teams. Gelion's team is working hard to steer the Company towards leadership in the vast, rapidly growing, and highly competitive market for high performance battery technologies.
전략
Whilst the market for new battery technologies is very competitive and both Gelion's Li-S and zinc hybrid cell technologies have, and will continue to have, competition from other energy storage innovators aiming at similar performance and market segments, Gelion continues to make progress in line with the Company's strategic milestones.
In FY23 and H1 FY24 the Company has built a solid foundation from which Gelion can now accelerate its technology development. Gelion's extensive network globally and across the industry will be key in establishing the required supply chains and commercialisation, while we expand and mature as a participant in the global community.
Technology overview / achievements
The first technology, based on combinations of Lithium (Li) and Sulfur (S), yields very high gravimetric energy densities (measured as amount of energy per battery weight) and continues to be elevated in the industry as its enormous potential in the mobility markets (critical to drive down the weight) becomes widely understood. The second uses Zinc (Zn) in combination with Gelion's new cathode technology and has the potential to yield robust, long-life storage solutions. Together, Gelion believe these technologies will play a pivotal role in facilitating the global transition toward sustainable energy solutions for both mobile and stationary storage applications.
Gelion has clearly defined objectives to establish itself as a company of global relevance in both technologies and in H1 FY24, the Group made crucial steps towards achieving these goals.
리튬황
The acquisition of OXLiD is already enabling the enlarged Group to accelerate progress and to underpin Gelion's move towards a global technology leadership position in this expanding market. OXLiD is dedicated to the development and commercialisation of LiS batteries for electrified transportation and sustainable energy storage in the electric aviation (drones and eVTOL) and electric vehicle markets.
In the same week, Gelion also signed a JDA with Ionblox Incorporated (Ionblox), the California based next-generation battery technology company transforming the future of mobility by land and air: a leading silicon oxide anode developer with multiple performance attributes - fast charging, high energy, high power, and long life at low cost. Ionblox's investors include Lilium, Applied Ventures, Temasek and Catalus Capital.
By combining Ionblox's technology development with the Group's technology and broad IP and know-how (the IP Portfolio), Gelion is seeking to achieve full cell performance that will be competitive across a broad span of applications based on the expected combination of high performance, low cost, safety, and the abundance of the materials.
Lithium Sulfur is a path to high gravimetric energy density (double the typical gravimetric energy density of current Lithium-Ion batteries) and therefore half the weight. In addition, the technology also is a path to higher safety and lower costs. Recent reporting on the challenges associated with accelerated tyre wear from the weight of batteries in e-Vehicles has emphasised that gravimetric energy density will be an increasingly important metric in battery performance generally for electric mobility. Put simply, Gelion sees huge potential for LiS, using various combinations of its important capabilities and characteristics, across many application classes in energy storage globally as it is progressively mastered.
Building on the expanded capabilities in Australia, Johnson Matthey IP portfolio, OXLiD and the Ionblox JDA, post period end, the Group provided an update on update on its Next Generation Li-S battery development, signalling the primary elements of Gelion's plan are being validated as we progress.
To achieve these results Gelion is currently using a combination of our own R&D facilities which we extended in 2023 and cell assembly capabilities in third party trusted partners who are also able to attest to the results our technology is achieving.
Gelion is following a unique approach that combines the use of inexpensive materials with low-cost processing. We believe this to be an important technological contribution that will be a strong base from which to build commercial success.
아연
Zinc is a very important battery element, primarily owing to its abundance, non-toxic nature, and cost-effectiveness.
In July 2023, we confirmed Gelion is moving away from utilization of Bromide in our Zinc prismatic cells and would be actively conducting research into an alternative hybrid cathode direction with the aim of moving beyond intractable challenges we had encountered toward delivering safety, cost, and performance goals simultaneously with the original Zinc Bromide target.
Since Gelion transitioned the Zinc target, the team has been driving forward against a full set of objectives that are needed for the technology to meet expectations. Having already established the techniques for manufacturing the full prismatic sized cells that Gelion intends to use for market applications, Gelion is now developing a hybrid chemistry target, referred to as Gen5 hybrid technology.
This hybrid Gen5 cell is being designed to deliver features highly sought after in the market, including robustness, wide temperature tolerance, adaptability to a broad range of state-of-charge levels, and the ability to be stored and transported in a discharged state. These elements receive further strength because of their compatibility with existing global supply chains.
In August 2023, the Company signed two agreements with The University of Sydney and Professor Yuan Chen for Gelion's Advanced Cathode Project, facilitating progress towards our zinc-based energy storage solution. The Group is very fortunate to be able to work with Professor Chen to incorporate his research, understanding, and experience to move both quickly and directly towards our goals.
Post-period end, the Group has continued to progress its research program to obtain a degree of confidence over both performance and market fit, before further investment decisions in relation to the development and pilot testing are made. Gelion has been diligently following a disciplined process to ensure we are addressing a complete product target and has been making consistent progress against all objectives.
The commercial thesis for Gelion's Zinc hybrid technology is to introduce the technology alongside the Lead Acid industry as the production methods have similarities and the Zinc solution that Gelion is developing uses benign materials and is aimed at achieving high & effective recycling at end of life, much like Lead Acid.
사람들
Post-period end, the Company expanded its Senior Leadership Team and appointed Dr Louis Adriaenssens as Chief Technological Officer (CTO) and Dr Adrien Amigues as President in the UK and Europe.
Louis brings exceptional experience in specialist battery innovation, manufacturing and commercialisation, having most recently worked in Nevada as the Supervisor of Chemistry for Panasonic at the Tesla Gigafactory, where he and his team looked after the processes associated with the production of approximately 5 million battery cells per day. Dr Adrien Amigues who combines commercial acumen with technical strength founded OXLiD in 2021 and has now taken up the role of President of Gelion UK and Europe.
These appointments further enhance Gelion's already impressive and focused leadership team at this pivotal next stage of our commercialisation journey, which based on our technology development pathways, places us as a key player in UK/Europe.
요약 및 전망
In terms of Gelion's zinc technology, consistent progress is being made toward the research objectives that must be achieved before establishing a decision to recommence preparations for commercial prototyping activities. This research will assess the technology's likely boundary performance conditions and, given this, we are revisiting the Company's commercial match-to-market assumptions using direct industry engagement. This research is being undertaken to allow the Company to make informed decisions and will form part of a technical and commercial summary update to Gelion's investors once complete in the coming months.
Following our acquisition activities in 2023, Gelion has focussed its efforts on establishing LiS leadership by executing the Company's internal development plan, consisting of three primary objectives:
1. | Utilising input from across the Oxis generated technology acquired from Johnson Matthey and the Group's technological development (Gelion Sydney and OXLiD), a baseline has been identified that puts us on a path toward products that can be sensibly manufactured - a high performance and safe cathode material and electrolyte. |
2. | Advancing the implementation and testing of full cell technology using standard Lithium Metal anode approaches, a protected Lithium Metal technology that we are developing under licence, and the pre-lithiated SiOx anode from Ionblox. |
3. | Achieving a detailed plan of test milestones will provide internal and external visibility of Gelion's progression toward mastering LiS and LiSiS technologies capable of commercial scaling. |
By following the plan, the Company set out for its LiS and LiSiS activities, Gelion anticipates establishing growing recognition across the industry for the importance of the technology position the Company is working to secure.
I would like to finish by recognising the efforts of an exceptional team who are diligently applying themselves to extracting success and toward delivering value and return from our continuously strengthening technology base and industry positions.
존 우드
대표이사
월 27 2024
?
CFO 성명서
During H1 FY24, the Group remained focused on advancing its next-generation LiS technology. This involved successful integration of acquired intellectual property from Johnson Matthey, IP from OXLiD and other strategic collaboration initiatives, notably including the joint development agreement with Ionblox. Early test results affirm the significance of these initiatives in driving the development of Gelion's LiS technology. Additionally, efforts continue in the cathode development and feasibility studies for Gen 5 Zinc Hybrid cells, aimed first at validation and subsequent commercialisation.
중간 결과
These interim results confirm the effectiveness of the Company's 2023 cost-saving initiatives, leading to material reductions in operating expenditure while maintaining planned activities. The H1 FY24 interim results include the financial performance of OXLiD for one month from post-acquisition period, 30 November - 31 December 2023.
다른 수입
The Group's policy is to recognise R&D tax incentive (as Other income) at year-end. Post 30 June, management assesses its R&D activities and associated expenditure and identifies expenses that are likely to be eligible under the scheme. These are then reviewed and assessed by independent experts. Given the importance of getting these claims accurately filed with the Australian Taxation Office (ATO), R&D tax incentive is only recognised post review by the independent expert and the auditors.
The Group has recognised grant income in the H1 FY24 results from approved grants for OXLiD through the Faraday Battery Challenge (FBC) and the Advanced Propulsion Centre (APC).
Adjusted EBITDA Loss
Adjusted EBITDA loss (defined as the Earnings Before Interest, Tax, Depreciation, Amortisation, share based payment charges and other non-recurring costs) for the period was £3.2m (H1 FY23 EBITDA loss: £4.4m). The 28.9% decrease in the Adjusted EBITDA loss was driven by:
· | Six months impact of the cost saving initiatives implemented by the business since March 2023 across headcount, administrative expenses, and contractors. These savings cumulatively are estimated to be c. £1.0 m on an annualised basis. Average headcount decreased from 51 in H1 FY23 (July 2022 to December 2022) to 43 in H1 FY24 reflecting the focus on optimising operations; and |
· | Completion of the pilot manufacturing project i.e. the manufacturing of batteries and BMS development in H2 FY23, associated with the Acciona trial. |
Non-recurring items relate to expensed portion of the transaction costs incurred in relation to the acquisition of OXLiD Ltd (£225k) and the capital raise (£88k).
대차 대조표
The Company continues to be debt free with the key items being:
· | Cash and cash equivalents at period end: £7.5m (June 23: £7.3m) as a result of: | |
o | capital raise of £3.4m (net of transaction costs relating to the capital raise and the acquisition); | |
o | payment made towards acquisition of OXLiD £1.4m (incl. of payment into escrow account); and | |
o | receipt of R&D tax incentives of £1.9m. | |
· | Net assets increased by £2.8m at 31 December 2023 due to recognition of goodwill (£3.6m) generated from the acquisition of OXLiD, as well as capital investments in equipment (£0.3m) and intangible assets (£0.3m) partially offset by the receipt of R&D tax incentive and consequent decline in receivables. |
FY24 전망
Gelion remains committed to its disciplined approach to cost management and strategic capital deployment. Leveraging both organic growth initiatives and strategic opportunities, Gelion aims to accelerate our development and enhance our market position, with a view to maximise shareholder return.
With a streamlined cost structure and a debt-free balance sheet, Gelion is strategically positioned to capitalise on the market opportunity, and we continue to be confident in the long-term prospect of the Company.
아미 굽타
최고 재무 담당자
월 27 2024
연결포괄손익계산서
노트 |
31년 2023월 XNUMX일에 종료된 XNUMX개월 £'000 감사되지 않음 | 31년 2022월 XNUMX일에 종료된 XNUMX개월 £'000 Unaudited & Restated | ||
다른 수입 | 3 | 35 | - | |
총 수입 |
| 35 | - | |
관리비 | 4 | (1,482) | (2,142) | |
연구 개발 비용 | 5 | (1,708) | (2,294) | |
Share-based payments expense* | 6 | (416) | (367) | |
감가상각 및 상각 |
| (297) | (206) | |
비반복항목 전 영업손실 |
| (3,868) | (5,009) | |
비반복 항목: | 7 | |||
취득 관련 비용 | (225) | - | ||
Capital raising related costs | (88) | - | ||
Total non-recurring items: | 7 | (313) | - | |
운영 손실 |
| (4,181) | (5,009) | |
금융 비용 | (2) | (2) | ||
금융 수입 | 68 | 76 | ||
과세 전 일반 활동 손실 |
| (4,115) | (4,935) | |
일반 활동 손실에 대한 세금 | - | - | ||
세후 통상활동손실 |
| (4,115) | (4,935) | |
지배기업의 주주에게 귀속되는 기간의 총손실 | ||||
기타 포괄 손익 : | ||||
당기손익으로 재분류될 수 있는 항목 |
|
| ||
- 해외사업장 환산에 따른 환차익 | 203 | (42) | ||
지배기업의 주주에게 귀속되는 기간의 총포괄손실 |
| (3,912) | (4,977) | |
주주에게 귀속되는 주당손실(기본 및 희석)(펜스) | 8 | (3.60) | (4.60) | |
위의 결과는 전적으로 지속적인 활동과 관련이 있습니다.
* Six-months ended 31 Dec 2022 have been restated for the treatment of fair value of non-cash share based payments, more details in the note 2.2.
The company has reclassified depreciation and amortisation from administrative expenses for the period of six-months ended Dec 2022, in line with changes made to the audited financial statements for the year ended 30 June 2023.
The results for the six months ended 31 December 2023, also include the results of OXLiD Ltd from the date of acquisition, more details in note 9.
첨부된 메모는 이 재무 정보의 일부를 구성합니다.
연결 대차대조표
노트 | 31 12 월 2023 £'000 감사되지 않음 | 30 6월 2023 £'000 감사 | |
자산 | |||
비유동 자산 | |||
친선 | 9 | 3,596 | - |
무형 자산 | 3,686 | 3,349 | |
재산, 식물 및 장비 | 1,206 | 957 | |
유동 자산 | |||
현금 및 현금성 자산 | 7,451 | 7,268 | |
기타 채권 | 10 | 550 | 2,114 |
총 자산 | 16,489 | 13,688 | |
부채 | |||
유동 부채 | |||
매입 채무 및 기타 채무 | 1,090 | 1,057 | |
비유동 부채 | |||
매입 채무 및 기타 채무 | 17 | 27 | |
총 부채 |
| 1,107 | 1,084 |
순자산 |
| 15,382 | 12,604 |
공평 | |||
발행 자본 | 11 | 136 | 108 |
프리미엄 계정 공유 | 11 | 24,488 | 20,752 |
기타 비분배 적립금 | 11 | 8,461 | 5,328 |
자본 감소 준비금 | 11 | 11,194 | 11,194 |
누적 손실 | (28,897) | (24,778) | |
총 자본 |
| 15,382 | 12,604 |
첨부된 메모는 이 재무 정보의 일부를 구성합니다.
연결 현금 흐름표
| XNUMX 개월은 끝났다 31 12 월 2023 £'000 감사되지 않음 | XNUMX 개월은 끝났다 31 12 월 2022 £'000 Unaudited & Restated | |
영업 활동으로 인한 현금 흐름 |
| ||
Loss for the period before exchange losses and non-recurring items: |
| (3,802) | (4,935) |
취득 관련 비용 | (225) | - | |
Capital raising related costs | (88) | - | |
총 비반복 항목 |
| (313) | - |
Loss for the period before exchange losses |
| (4,115) | (4,935) |
다음에 대한 조정 : |
| ||
- 감가상각 및 상각 |
| 297 | 205 |
- net finance loss / (income) |
| (73) | (17) |
- 무형자산의 손상 |
| 16 | - |
- 주식기준보상비용 |
| 416 | 367 |
- changes in working capital |
| 2,050 | 2,229 |
영업 활동에 사용 된 순 현금 |
| (1,409) | (2,151) |
투자 활동으로 인한 현금 흐름 | |||
자회사 인수, 순 현금 취득 | (1,076) | - | |
Other investments - escrow account | (133) | - | |
무형 자산 매입 | (626) | (34) | |
유형 자산, 식물 및 장비 구매 | (405) | (371) | |
단기투자(정기예금) | - | (5,213) | |
받은이자 | 72 | 19 | |
투자 활동에 사용 된 순 현금 |
| (2,168) | (5,599) |
금융 활동으로 인한 현금 흐름 | |||
주식 발행 수익금 | 4,100 | 1 | |
Transaction costs in relation to issue of shares | (348) | - | |
리스부채 상환 | (25) | (23) | |
재무 활동에서 창출/사용된 순현금 |
| 3,727 | (22) |
Net increase / (decrease) in cash held |
| 149 | (7,772) |
Cash and cash equivalents at beginning of reporting period |
| 7,268 | 16,024 |
환율 변화의 영향 | 34 | (42) | |
보고기간말의 현금및현금성자산 |
| 7,451 | 8,210 |
첨부된 메모는 이 재무 정보의 일부를 구성합니다.
* Six-months ended 31 Dec 2022 have been restated for the treatment of fair value of share based payments, more details in the note 2.2.
연결 자본 변동표
주식 자본 | 프리미엄 공유 | 누적 손실 | 자본 감소 준비금 | 기타 비분배 적립금 | 금액 | |
£'000 | £'000 | £'000 | £'000 | £'000 | £'000 | |
Balance at 1 July 2022 (Audited) | 107 | 20,662 | (17,390) | 11,194 | 5,148 | 19,721 |
Total comprehensive loss for the period* | - | - | (4,935) | - | (42) | (4,977) |
소유자에 의한 기부 및 분배: | ||||||
주식기준보상수수료* | - | - | - | - | 367 | 367 |
해당 기간 동안 발행된 주식 | 1 | - | - | - | - | 1 |
Balance at 31 Dec 2022 (Unaudited)* | 108 | 20,662 | (22,326) | 11,194 | 5,474 | 15,114 |
Balance at 1 Jan 2023 (Unaudited) | 108 | 20,662 | (22,326) | 11,194 | 5,474 | 15,114 |
해당 기간의 총포괄손실 | - | - | (2,472) | - | (653) | (3,125) |
소유자에 의한 기부 및 분배: |
|
|
|
|
|
|
주식기준보상수수료 | - | - | - | - | 527 | 527 |
해당 기간 동안 발행된 주식 | - | 73 | - | - | - | 73 |
몰수/취소된 공유 옵션 | - | - | 19 | - | (19) | - |
주식선택권 행사 | - | 17 | - | - | - | 17 |
Balance at 30 June 2023 (Audited) | 108 | 20,752 | (24,778) | 11,194 | 5,328 | 12,604 |
1년 2023월 XNUMX일 잔액 (감사) | 108 | 20,752 | (24,778) | 11,194 | 5,328 | 12,604 |
해당 기간의 총포괄손실 | - | - | (4,115) | - | 203 | (3,912) |
소유자에 의한 기부 및 분배: |
|
|
|
|
|
|
Merger relief reserve (fair value of shares issued on acquisition) | 11 | - | - | - | 2,512 | 2,523 |
주식기준보상수수료 | - | - | - | - | 416 | 416 |
해당 기간 동안 발행된 주식 | 17 | 4,083 | - | - | - | 4,100 |
발행주식의 원가 | - | (348) | - | - | - | (348) |
Balance at 31 Dec 2023 (Unaudited) | 136 | 24,488 | (28,897) | 11,194 | 8,461 | 15,382 |
* Six-months ended 31 Dec 2022 have been restated for the treatment of fair value of share based payments, more details in the note 2.2.
연결재무제표에 대한 주석
1. 일반 정보
Gelion Plc ('Gelion' or the 'Company') is a 100% owner of:
· Gelion Technologies Pty Ltd, an Australian subsidiary that conducts research and development in respect of an innovative battery system and associated industrial design and manufacturing; and
· OXLiD Ltd, a UK subsidiary which is involved in the research and development of lithium-sulfur battery technology.
Gelion is a public limited company, limited by shares, incorporated and domiciled in England and Wales. The Company was incorporated on 26 September 2015. The registered office of the Company is at c/o Armstrong, Level 4 LDN:W, 3 Noble Street London EC2V 7EE. The registered company number is 09796512.
Gelion Plc was originally incorporated as Gelion UK Ltd. On 12 November 2021, Gelion UK Ltd was re-registered as a public limited company under the Companies Act and its name was changed to Gelion plc.
이 문서에서 언급된 이사회, 이사 및 경영진은 Gelion의 이사회, 이사 및 경영진을 의미합니다.
2. 회계 정책
2.1 준비의 기초
The interim consolidated financial statements for the period 1 July 2023 to 31 December 2023 are unaudited. The financial statements also incorporate the unaudited figures for the interim period 1 July 2022 to 31 December 2022 and the audited figures for the year ended 30 June 2023 (where applicable). These interim consolidated financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting. They do not include all disclosures that would otherwise be required in a complete set of financial statements and should be read in conjunction with the 2023 annual report.
2.2 Restatement of comparatives
Where required by accounting standards, comparative figures have been adjusted to conform to changes in presentation for the current period. These restatements have impacted the reported net result of the business for the six months period ended 31 December 2022.
Prior Period Restatements of Financial Statements
Management has made one restatement in the company's previously issued consolidated financial statements for the period ended 31 December 2022. This was identified post the release of interim results and were restated within the financial statements for the year ended 30 June 2023.
This restatement is due to a correction in accounting treatment of 1,830,000 vested options that were forfeited in exchange for shares issued to ex-CEO Andrew Grimes in the period to 31 December 2022. There is no impact on cash position at 31 December 2022 however there is an increase of £186k for non-cash share based payments charge, therefore impacting net result for 31 December 2022. Further, the treatment in the fair value of the forfeited options of £2,342,775 was previously transferred from share based payments reserve to accumulated losses, this has now been reversed and the fair value charge remains in share based payments reserve. These restatements do not impact the 30 June 2023 full year results as the correct accounting treatment was applied for these results.
2.3 계속기업
In assessing whether the Company has the ability to continue as a going concern, the Directors have modelled a business-as-usual cash flow forecast for the period up to 31 March 2025 including the receipt of an estimated R&D tax incentive (for the period ending 30 June 2024) of c. £1.7m and grant income (approved but unclaimed) in the UK of c. £0.6m, both based on previous receipts.
The Company expects it will remain cash positive for the period up to 31 January 2025 under its current operating plan, though under a scenario whereby all discretionary expenses are reduced and uncommitted expenditure are delayed, this can be extended to April 2025. The Directors are in the process of evaluating additional funding options, including government grants (uncommitted at the date of this report). The Directors also note that the Company recently concluded a capital raise of £4.1 million in November 2023, which was used in part for the purchase of OXLiD, giving them confidence that the Company can attract additional investment. Furthermore, the Board is confident that in the event that they choose to raise additional finance, this would be achievable based on the future prospects of the business and previous experience in raising equity finance, while acknowledging that this would be influenced by the market conditions at that time.
Some uncertainty arises in relation to obtaining additional funding and there is material uncertainty that may cast significant doubt about the Group's ability to continue as a going concern, therefore it may be unable to realise its assets and discharge its liabilities in the normal course of business.
The Board remains committed to ensuring the solvency/viability and long-term future of Gelion and will update investors accordingly in the coming months. For avoidance of doubt, the financial statements do not include the adjustments that would result if the Group were unable to continue as a going concern.
2.4 주당 순이익
기본 주당 순이익/손실
기본 주당 순이익/손실은 다음을 나누어 계산합니다.
? 보통주 이외의 자본 서비스 비용을 제외하고 Gelion Plc의 소유자에게 귀속되는 손익; ~에 의해
? the weighted average number of Ordinary Shares outstanding during the period, adjusted for bonus elements in Ordinary Shares issued during the period.
희석 주당 순이익/손실
희석 주당 순이익/손실은 기본 주당 순이익/손실 결정에 사용되는 수치를 조정합니다. 계정:
? 희석 가능성이 있는 보통주와 관련된 이자 및 기타 자금조달 비용의 세후 효과; 그리고
? 희석 가능성이 있는 보통주와 관련하여 대가 없이 발행된 것으로 가정하는 가중 평균 주식 수.
2.5 주식기준보상
연결실체는 종업원에게 주식기준보상의 형태로 급여를 제공합니다. 서비스 모기업의 주식 또는 주식에 대한 권리(주식결제형 거래)와 교환합니다.
종업원과의 이러한 주식결제형 거래의 원가는 자본의 공정가치를 참조하여 측정합니다. 악기 부여된 날짜에. 공정가치는 Black-Scholes 모형을 사용하여 결정됩니다. 이 계산은 상위 엔티티에 의해 완료됩니다.
이러한 주식결제형 거래의 비용은 해당 종업원이 완전한 권리를 갖게 되는 날까지 용역조건이 충족되는 기간(가득기간) 동안 자본이 증가하여 비용으로 인식됩니다. 보상(베스팅 날짜).
가득될 때까지 각 후속 보고일에 손익에 대한 누적 비용은 다음을 곱합니다.
? 부여일 보상의 공정 가치
? 가득될 상 수에 대한 현재 최선의 추정치;
? 가득 기간의 만료된 부분; 그리고
? 계약상 실효, 만료, 취소 또는 몰수된 주식 옵션에 귀속되는 모든 공정 가치의 제거.
요금 에 해당 기간의 손익은 위에서 계산한 누적 금액에서 이전 기간에 이미 청구된 금액을 뺀 금액입니다. 자본에 주식기준보상준비금에 상응하는 항목이 있습니다.
주식기준보상약정이 수정되는 경우 가득기간 동안 인식되는 최소 비용은 최초의 공정가치입니다. 수정으로 공정가치가 증가하는 경우 추가 공정가치는 잔여 가득기간에 걸쳐 인식됩니다.
2.6 Non-Recurring Items
The Group considers certain unusual or infrequent items that either because of their size or their nature, or relevance to the business as are non-recurring and disclose separately to report the underlying performance of the business. For an item to be considered as a separate item, it must initially meet at least one of the following criteria:
? It is a significant item, which may cross more than one accounting period.
? It has been directly incurred as a result of either an acquisition / divestment or funding related or arises from a major business change.
? It is unusual in nature, e.g. outside the normal course of business.
If an item meets at least one of the criteria, the Board, through the Audit and Risk Committee, then exercises judgement as to whether the item should be classified as an allowable adjustment to IFRS performance measures and disclosed separately.
2.7 외화환산
그룹 내 각 회사의 기능통화는 해당 기업이 영업하는 주요 경제 환경의 통화입니다. 외화로 표시된 화폐성 자산과 부채는 기말 환율에 따라 GBP로 환산됩니다. 외화 거래는 거래일의 환율로 기록됩니다.
모든 차이점은 포괄손익계산서로 이동합니다. 연결 시 표시 통화와 다른 기능 통화를 사용하는 그룹 기업의 자산 및 부채는 재무 상태표 날짜의 마감 환율로 GBP로 환산됩니다. 각 손익계산서의 수익과 비용은 해당 기간의 평균환율로 환산하고 있습니다. 외환차이는 기타포괄손익으로 인식하고 외화환산적립금으로 적립합니다.
2.8 중요한 회계 판단과 추정 불확실성의 주요 원인
R&D 세금 인센티브
1년 2011월 XNUMX일부터 호주 국세청은
적격 연구 및 개발 지출에 대해 43.5%의 환급 가능한 세금 공제. 연결실체는 당해 연도에 발생한 총 적격 지출액만을 기준으로 연말에 R&D 세제혜택 미수금을 인식하고 있습니다. 따라서 31년 2023월 XNUMX일 종료된 기간에 대한 R&D 세금 인센티브 미수금이 인식되지 않았습니다.
사업 결합
In our accounting for business combination, judgment was required in determining whether an asset is identifiable and should be recorded separately from goodwill. Additionally, estimating the acquisition-date fair values of the identifiable assets acquired and liabilities assumed involved considerable judgment. The necessary measurements are based on information available on the acquisition date and are based on expectations as well as assumptions that have been deemed reasonable by management.
3. 다른 수입
Following the recent acquisition of OXLiD Ltd, the Company started recognising grant income (accrued for the period post-acquisition) which relates to approved grant funding of OXLiD through the Faraday Battery Challenge (FBC) and the Advanced Propulsion Centre (APC) programs. The grant funding is recognised on an accrual basis and are claimed either on a monthly or a quarterly basis with the funds received in the month after the claim submission.
31년 2023월 XNUMX일에 종료된 XNUMX개월 감사되지 않음 | 31년 2022월 XNUMX일에 종료된 XNUMX개월 감사되지 않음 | |
보조금 수입 | 35 | - |
총 기타 소득 | 35 | - |
4. 관리비
Administrative expenditure includes personnel and related costs (including salaries, benefits and payroll tax) and costs associated with external consultancy services.
5. 연구개발비
R&D 지출에는 인건비 및 관련 비용(급여, 복리후생 및 급여세 포함)과 제품 연구, 설계 및 개발과 관련된 비용이 포함됩니다.
6. 주식 기반 지불
이사들은 전반적인 성공에 기여하는 그룹 직원의 역할과 직원들에게 동기를 부여하고 동기를 부여하는 그룹 능력의 중요성을 인식하고 있습니다. 따라서 이사들은 특정 직원들에게 회사의 성공에 참여하고 재정적 이익을 얻을 수 있는 기회가 주어져야 한다고 믿습니다.
이전에 그룹은 직원과 주요 서비스 제공업체가 Gelion UK Limited의 주식에 대한 옵션을 부여하는 주식 옵션 계획을 운영했습니다. AIM 거래에 대한 회사의 승인으로 인해 장소 30년 2021월 XNUMX일에 모든 미가득 옵션이 가득되어 주식 기준 지급 비용이 가속화되었습니다.
연결실체는 기존의 주식선택권에 추가하여 다음과 같이 보통주에 대한 주식선택권을 부여하기로 합의하였습니다. 의무 관련 개인과의 서비스 계약에 따라. 이러한 서비스 계약 의무는 AIM 거래에 대한 승인으로 촉발되었습니다. 복무조건은 베스팅 시 그룹 내 회사에 고용되는 것입니다. 옵션 베스팅의 가속화 및 서비스 계약 의무에 따라 부여된 추가 옵션은 회사가 AIM에 가입함으로써 촉발되므로 동일한 비반복 이벤트의 일부로 간주될 수 있습니다.
2022년 XNUMX월 이사회는 새로운 주식 옵션 계획을 도입했습니다. 이 계획은 그룹이 전략적 목표를 달성하는 동시에 위험에 대한 허용 범위를 일관되게 유지하는 데 도움이 되도록 핵심 인재에게 동기를 부여하고 인센티브를 제공하도록 설계되었으며, 모든 것은 최근 IPO 동안 설정된 위임된 한도 내에서 설정됩니다..
이러한 옵션은 명목 비용 옵션으로 구성됩니다. 옵션은 일반적으로 XNUMX년 동안 XNUMX개의 동일한 트랜치에 귀속되며 지속적인 고용을 조건으로 합니다.
21년 2022월 255,951일에 31개의 옵션이 부여되어 2023개의 동일한 트랑슈에 귀속되며, 첫 번째 기념일은 31년 2024월 31일이며, 그 다음에는 2025년 0.1월 XNUMX일과 XNUMX년 XNUMX월 XNUMX일에 연간 베스팅이 있습니다. 옵션은 XNUMX펜스의 행사 가격으로 부여되었으며 부여 XNUMX주년까지 행사할 수 있습니다.
On 8 December 2022, 2,704,000 options granted to Mr John Wood and these will vest in three tranches as follows: 12 months from grant date 1,622,400, 24 months from grant date 540,800 and 36 months from grant date 540,800. The options were granted with the exercise price of 0.1 pence and are exercisable up to the fifth anniversary of the grant.
On 13 December 2023, 1,637,629 options were granted that will vest in three equal tranches, the first anniversary is 31 August 2024, followed by annual vesting on 31 August 2025 and 31 August 2026. The options were granted with the exercise price of 0.1 pence and will be exercisable up to the tenth anniversary of the grant.
On 20 December 2023, 949,751 options were granted that have an 18 month vesting period and will vest in full on 31 May 2025. The options were granted with the exercise price of 0.1 pence and will be exercisable up to the tenth anniversary of the grant.
31년 2023월 XNUMX일에 종료된 XNUMX개월 감사되지 않음 | 31년 2022월 XNUMX일에 종료된 XNUMX개월 감사되지 않음 & Restated | ||
Share-based payment expense recognised | 416 | 367 | |
총 주식기준보상비용 | 416 | 367 | |
* Six-months ended 31 Dec 2022 have been restated for the treatment of fair value of share based payments, more details in the note 2.2.
Summary of movements in awards:
새로운 주식 옵션 계획 000 년대 | 2021 and prior Original Share Option Plan 번호 000 년대 | 가중 평균 운동 가격 £ | |
Outstanding at 1 July 2022 (Audited) | - | 7,563 | 0.32 |
부여 | 2,960 | - | 0.00 |
상실 | - | (1,905) | 0.32 |
행사 | - | - | - |
만료 | - | - | - |
31년 2022월 XNUMX일 미결제 (감사하지 않음) | 2,960 | 5,658 | 0.21 |
Exercisable at 31 December 2022 (Unaudited) | - | 5,589 | 0.32 |
부여 | - | - | 0.00 |
Forfeited / Cancelled | (64) | - | 0.00 |
행사 | - | (75) | 0.22 |
만료 | - | - | - |
Outstanding at 30 June 2023 (Audited) | 2,896 | 5,583 | 0.21 |
Exercisable at 30 June 2023 (Audited) | - | 5,583 | 0.32 |
부여 | 2,587 | - | 0.00 |
Forfeited / Cancelled | (29) | - | 0.00 |
행사 | (12) | - | 0.00 |
만료 | - | - | - |
31년 2023월 XNUMX일 미결제 (감사하지 않음) | 5,442 | 5,583 | 0.16 |
Exercisable at 31 December 2023 (Unaudited) | 1,674 | 5,583 | 0.24 |
The range of exercise prices for options outstanding at 31 December 2023 was £0.001 to £1.45 (2022: £0.001 to £1.45).
31년 2023월 5.98일 현재 남아 있는 주식 옵션의 가중 평균 잔여 계약 기간은 2022년(5.90년: XNUMX년)이었습니다.
Of the total number of options outstanding at 31 December 2023, 7,256,964 (31 December 2022: 5,589,000) had vested and were exercisable.
The weighted average fair value of the options granted in the period was £0.25 (2022: £0.52).
7. Non-Recurring Items
31년 2023월 XNUMX일에 종료된 XNUMX개월 감사되지 않음 | 31년 2022월 XNUMX일에 종료된 XNUMX개월 감사되지 않음 | |
취득 관련 비용 | 225 | - |
자본 조달 비용 | 88 | - |
총 비반복 항목 | 313 | - |
Non-recurring costs in FY24 include one-off capital raise related expenses as well as expenses related to the acquisition of OXLiD Ltd. These have been separately disclosed to assist the user of the financial information to understand and compare the underlying results of the Company.
8. 주당 손실
XNUMX 개월은 끝났다 31 12 월 2023 감사되지 않음 | XNUMX 개월은 끝났다 31 12 월 2022 감사되지 않음 | |
세후 손실 | £4,115,000 | £4,935,000 |
가중평균 주식수(개) | 113,792,426 | 107,577,980 |
주당 손실(펜스) | 3.6p | 4.6p |
주당 손실의 계산은 과세 후 회계기간의 손실액 £4,115,000(2022년: £4,935,000) 및 가중평균 113,792,426(2022년: 107,577,980) 보통주를 기준으로 합니다. 전에, 기간.
The weighted average number of shares is reflecting additional 17,082,127 shares issued as part of capital raise activities in November 2023, as well as 10,508,582 shares issued as part of consideration for OXLiD Ltd acquisition on 29th 11월 2023.
There were 11,024,018 share options outstanding as of 31 December 2023 (30 June 2023: 8,478,535). The impact of these options would be to reduce the diluted loss per share and therefore they are antidilutive. Hence, the diluted loss per share reported for the periods under review is the same as the earnings per share.
9. Business combinations during the period
사업결합은 최초에 잠정적으로 회계처리됩니다. 취득자는 취득일에 존재했던 사실과 상황에 대해 입수한 새로운 정보에 기초하여 인식된 잠정금액을 소급하여 조정하고, 측정기간 동안 추가 자산이나 부채도 인식합니다. 측정기간은 (i) 취득일로부터 12개월 또는 (ii) 취득자가 공정가치를 결정하는 데 가능한 모든 정보를 받은 때 중 더 이른 날에 종료됩니다.
29에서th November 2023, the Company completed the acquisition of 100% of ordinary shares of OXLiD Ltd. OXLiD Ltd is a UK-based lithium-sulfur battery technology company. The Company believes that the acquisition will enhance Gelion's presence in the UK which will act as a further catalyst to establish the foundations for strategic partnerships with major supply chain and industry participants (upstream and downstream), providing a commercially attractive route to market for Gelion's technology.
The book value of the net assets acquired is as follows:
£'000
| |
무형 자산 | 69 |
재산, 식물 및 장비 | 20 |
현금 | 174 |
채권 | 88 |
채무 | (175) |
총 순자산 | 176 |
At the date of authorisation of these financial statements, a detailed assessment of the fair value of the identifiable net assets is ongoing, given the proximity to the acquisition date. The Group's assessment of the fair values of the assets and liabilities recognised as a result of the acquisition are therefore provisional and will be finalised for the year-end reporting (30 June 2024).
지급된 대가의 공정가치:
| |
현금 | 1,250 |
비현금 대가 | 2,522 |
총 고려 | 3,772 |
Cash flow reconciliation:
£'000
| |
현금 대가 지급 | 1,250 |
Less: Cash balance in net assets acquired | (174) |
Net cash consideration paid | 1,076 |
The consideration was settled by cash (£1.25 million) and in equity (amounting to £2,522,060, with the issue of 10,508,582 shares in the Company valued at 24 pence per share on 29th 2023년 XNUMX월).
The deferred consideration of £400,000 is subject to the retention of the founder in OXLiD Ltd and will be payable equally over 12, 18 and 24 months, therefore this part of the arrangement represents post-combination services and is separate from the business combination (IFRS 3, B55(a) - Continuing Employment).
Whilst fair value adjustments can potentially result in an increase / decrease of recognised goodwill, at the date of authorisation of these financial statements, a provisional goodwill of £3,595,958 has been recognised (fair value of consideration paid less net assets). The provisional goodwill can be attributed to Gelion increasing its geographical footprint in the UK, patents/ intangible and PPE assets ultimately strengthening Gelion's position globally in the LiS technology.
Due to the proximity of the acquisition to the reporting period, the Company has not performed any impairment testing for the goodwill recognised on acquisition, which will be undertaken at the year-end i.e. 30 June 2024.
In the six months period ended 31 December 2023. OXLiD Ltd contributed c.£30k to operating loss to the Group's results.
10. 기타 채권
31년 2023월 XNUMX일 현재 감사되지 않음 | 30 년 2023 월 XNUMX 일 기준 감사 | |
R&D tax incentive | - | 1,934 |
보조금 수입 | 87 | - |
선불 | 171 | 172 |
VAT / GST receivable | 134 | - |
Restricted cash - escrow | 133 | - |
다른 채무자 | 25 | 8 |
기타 미수금 총액 | 550 | 2,114 |
R&D tax incentives are granted by the Australian Taxation Office in the form of tax offsets. The key judgements applied in the recognition of this receivable are detailed in note 2.8. Grant income relates to receivables in OXLiD for grant funding in the UK, obtained through the Faraday Battery Challenge (FBC) and the Advanced Propulsion Centre (APC).
The Directors consider that the carrying value of other receivables approximates to their fair value.
11. 발행 자본 및 준비금
자본 및 프리미엄 공유
|
| 주식수 | 공유 자본 | 공유 프리미엄 |
| 참조. | £'000 | £'000 | |
Balance as at 1 July 2022 (Audited) |
| 107,134,839 | 107 | 20,662 |
해당 기간 동안 발행된 주식 | a | 1,026,515 | 1 | - |
Balance as at 31 Dec 2022 (Unaudited) |
| 108,161,354 | 108 | 20,662 |
해당 기간 동안 발행된 주식 | b | 171,396 | - | 74 |
주식선택권 행사 | 75,000 | - | 16 | |
30년 2023월 XNUMX일 기준 잔액(감사됨) |
| 108,407,750 | 108 | 20,752 |
해당 기간 동안 발행된 주식 | c | 27,590,709 | 28 | 4,082 |
발행주식의 원가 | d | - | - | (348) |
Balance as at 31 Dec 2023 (Unaudited) |
| 135,998,459 | 136 | 24,488 |
a) On 19 October 2022, 1,026,515 Ordinary Shares of £0.001 each were issued to ex-CEO Andrew Grimes (related party transaction) in exchange for relinquishing 1,830,000 options that had vested.
b) On 13 March 2023, Gelion acquired the University of Sydney's Lithium Sulfur IP for a total consideration of AUD$130,000, which was satisfied by the issue of 171,396 Ordinary Shares.
c) On 23 November 23, 17,082,127 new ordinary shares of £0.001 have been issued at a price of 24 pence per share. On 29 November 2023, 10,508,582 new ordinary shares of £0.001 have been issued as part of consideration for acquisition of OXLiD Ltd.
d) Transaction costs incurred in the issuing of shares in the period ended 31 December 2023 of £436,000 of which £348,000 was offset against share premium and £88,000 was expensed.
다른 보호 구역의 성격과 목적
기타 준비금
- Share-based payments reserve
The share-based payments reserve is used to recognise the value of equity-settled share-based payments provided to 직원, including key management personnel, as part of their remuneration. Refer to note 6 이러한 계획에 대한 자세한 내용은
Share-based payments reserve has been restated for the period to 31 December 2022 due to a correction to the treatment of 1,830,000 vested options that were forfeited in exchange for shares issued to ex-CEO Andrew Grimes. The fair value of the forfeited options was incorrectly recognised in share-based payment reserve to 31 December 2022 of £2,342,775. An increase in share based payments charge was also recognised in the period to 31 December 2022 of £186,000 showing a revised movement of £367,000 for the period to 31 December 2022. This correction does not impact the 30 June 2023 full year results as the correct accounting treatment was applied for these results.
- Foreign currency translation reserve
종속기업의 기능통화는 AUD이므로 연결 시 순자산 환산손익은 매 보고기간말에 기타포괄손익으로 인식됩니다. 이러한 손익은 외화환산준비금으로 적립됩니다.
- Capital reduction reserve
바로 다음 둘째 Bonus Issue in 2021, the balance standing to the credit of the share premium account was cancelled and the amount so cancelled was credited to a distributable reserve called the 'capital reduction reserve'.
기타 비분배 적립금:
주식기준보상준비금 | 외화 환산 준비금 | Merger relief reserve | 총 기타 매장량 | |
£'000 | £'000 | £'000 | £'000 | |
| ||||
Balance at 1 July 2022 (Audited) | 4,636 | 512 | - | 5,148 |
외화환산준비금 운동 | - | (42) | - | (42) |
주식기준보상수수료 | 367 | - | - | 367 |
31년 2022월 XNUMX일 잔액(미감사) | 5,003 | 470 | - | 5,473 |
| ||||
외화환산준비금 운동 | - | (653) | - | (653) |
주식기준보상수수료 | 527 | - | - | 527 |
몰수/취소된 공유 옵션 | (19) | - | - | (19) |
Balance at 30 June 2023 (Audited) | 5,511 | (183) | - | 5,328 |
| ||||
외화환산준비금 운동 | - | 203 | - | 203 |
주식기준보상수수료 | 416 | - | - | 416 |
Merger relief reserve (fair value of shares issued on acquisition) | - | - | 2,512 | 2,512 |
31년 2023월 XNUMX일 잔액(미감사) | 5,927 | 20 | 2,512 | 8,461 |
* Six-months ended 31 Dec 2022 have been restated for the treatment of fair value of share based payments, more details in the note 2.2
12. 기간 종료 후 이벤트
There are no significant post balance sheet events from 31 December 2023 to the signing of this report.
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.