JB Foods BEW

Original report: PDF p. 102 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 102 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 103 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 106 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 104 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 107 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 105 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 107 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 100 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 100 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 101 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 104 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 103 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 105 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 90 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 90 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 91 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 94 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 93 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 95 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 84 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 84 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 85 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 88 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 87 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 89 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 78 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 77 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 100 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.

Original report: PDF p. 105 ↗

Five available audited annual reports FY2021, FY2022, FY2023, FY2025 and FY2026. FY2025 covers 15 months from 1 January 2024 to 31 March 2025 following the change from a December to March year end. FY2026 covers 12 months from 1 April 2025 to 31 March 2026. FY2021–FY2023 each cover 12 months ended 31 December. There is no separate FY2024 annual report; the 2024 months are included in the 15-month FY2025 period. Period lengths are not annualised or directly comparable without this distinction.

Amounts are US dollars thousands; earnings per share are US cents. Group comprehensive income, equity, cash flows and financing reconciliations, and Group and Company financial position are disclosed. Separate Company income, equity and cash-flow primary statements are not disclosed.

FY2021 original cash flows show derivative fair-value gain (1,525) within adjustments and operating cash before working capital of 15,211. FY2022 comparative moves (1,525) into working-capital changes and reports the subtotal 16,736; final operating cash remains (26,277). Original FY2021 cash flows are retained separately.

Original FY2021 equity shows one foreign currency translation reserve of (6,910) opening and (6,612) closing. FY2022 comparative separately presents exchange reserve (6,956) and translation reserve 46 opening / 344 closing. Combined reserves and total equity are unchanged. Original eight-column FY2021 equity and later nine-column comparative are both retained; no change in total equity is inferred.

Original FY2025 Group financial position reports current trade and other payables 555,469. FY2026 comparative separately presents 555,298 and current provisions 171, with total current liabilities 760,192 unchanged. Original FY2025 Group position is retained.

FY2026 financing note adds accrued interest: FY2025 opening 2,285, cash (28,253), expense 35,065 and invoice-factoring interest (7,374), closing 1,723; FY2026 opening 1,723, cash (16,827), expense 24,849 and invoice-factoring interest (7,099), closing 2,646. These factoring amounts are distinct from the primary cash interest paid. Original FY2025 five-column borrowing-only reconciliation is retained alongside the later six-column note.

EPS uses source-reported weighted average shares in thousands: FY2026 339,295 and FY2025/FY2023/FY2022/FY2021 303,200. These are not the year-end issued shares 346,514,246; basic and diluted EPS coincide as no dilutive potential ordinary shares are disclosed.

The FY2026 Note19 says the rights issue was completed on 6 June 2025. The dated 30 May 2025 listing announcement explicitly states allotment and issuance on 30 May 2025 and trading from 3 June 2025. These source dates are preserved with their separate wording; the annual-report date is not silently substituted for the official allotment/listing dates.

Current cash reconciliation reports 48,379 less restricted cash 2,342 and pledged deposits 529 = 45,508; prior 36,731 less 2,114 and 1,239 = 33,378. The same Note10 text says overdrafts are included in cash equivalents and separately discloses overdrafts 1,619 / 794, but neither printed reconciliation deducts these amounts. Printed reconciled cash-flow totals are retained with this source-text inconsistency; no additional overdraft adjustment is invented. FY2021 current cash 27,931 plus non-current fixed deposits 122 less pledged 572 = 27,481.

Original numeric subtotals without printed captions are explicitly identified as unlabelled in source. Equity comprehensive-income totals repeat component profit and OCI and must not be added twice.