|
開曼羣島
(州或其他司法管轄區
公司或組織) |
| |
7372
(主要標準行業
分類代碼號) |
| |
不適用
(税務局僱主
識別碼) |
|
| | ||||||||||||||||||||||||||||
擬註冊證券名稱(1)
|
| | |
金額
將成為 已註冊(2) |
| | |
建議
最大 提供服務 每件價格 分享(3) |
| | |
建議
最大 聚合 提供服務 價格 |
| | |
金額
註冊 費用(8) |
| ||||||||||||
普通股,每股票面價值0.0001美元
|
| | | | | 117,925,000(4) | | | | | | $ | 20.24 | | | | | | $ | 2,386,908,132.50(3) | | | | | | $ | 221,266.38 | | |
購買普通股的認股權證
|
| | | | | 6,266,667(5) | | | | | | | — | | | | | | | —(6) | | | | | | | — | | |
認股權證相關普通股,每股票面價值0.0001美元
|
| | | | | 14,891,640(7) | | | | | | $ | 20.24 | | | | | | $ | 301,420,196.08 | | | | | | $ | 27,941.65 | | |
合計 | | | | | | | | | | | | | | | | | | | $ | 2,688,328,328.58 | | | | | | $ | 249,208.04 | | |
|
常用術語
|
| | | | 5 | | |
|
有關前瞻性陳述的注意事項
|
| | | | 9 | | |
|
招股説明書摘要
|
| | | | 10 | | |
|
產品
|
| | | | 16 | | |
|
風險因素
|
| | | | 17 | | |
|
收益使用情況
|
| | | | 35 | | |
|
我們證券的市場價格
|
| | | | 36 | | |
|
未經審計的備考合併財務信息
|
| | | | 37 | | |
|
管理層對財務狀況和經營成果的討論和分析
|
| | | | 49 | | |
|
業務
|
| | | | 62 | | |
|
管理
|
| | | | 74 | | |
|
證券説明
|
| | | | 81 | | |
|
證券受益所有權
|
| | | | 98 | | |
|
出售證券持有人
|
| | | | 100 | | |
|
某些關係和關聯方交易
|
| | | | 104 | | |
|
税務方面的考慮
|
| | | | 105 | | |
|
配送計劃
|
| | | | 114 | | |
|
與產品相關的費用
|
| | | | 116 | | |
|
法律事務
|
| | | | 117 | | |
|
專家
|
| | | | 118 | | |
|
在哪裏可以找到更多信息
|
| | | | 119 | | |
| | |
股份數量(1)
|
| |
%的股份
|
| ||||||
Centricus現有公眾股東
|
| | | | 4,348,430 | | | | | | 4.0% | | |
Centricus初始股東
|
| | | | 8,625,000 | | | | | | 7.8% | | |
遺產SCSP
|
| | | | 1,825,096 | | | | | | 1.7% | | |
管道投資者(2)
|
| | | | 7,100,000 | | | | | | 6.5% | | |
Arqit Limited股東(3)
|
| | | | 88,174,904 | | | | | | 80.1% | | |
合計 | | | | | 110,073,430 | | | | | | 100% | | |
| | |
Arqit Limited
|
| |
Centricus Acquisition Corp.
|
| |
反映實際贖回情況
營業結束後 2021年09月3日組合 |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
歷史
(注1) |
| |
形式
調整 |
| |
備註:2
|
| |
調整後的
|
| |
歷史
(注1) |
| |
形式
調整 |
| |
備註:2
|
| |
作為
調整後 |
| |
交易
會計 調整 |
| |
注2
|
| |
形式
組合 |
| |||||||||||||||||||||||||||||||||
資產 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動資產 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
物業、廠房和設備
|
| | | $ | 104,007 | | | | | $ | — | | | | | | | | | | | $ | 104,007 | | | | | $ | — | | | | | $ | — | | | | | | | | | | | $ | — | | | | | $ | — | | | | | | | | | | | $ | 104,007 | | |
無形資產
|
| | | | 13,591,873 | | | | | | — | | | | | | | | | | | | 13,591,873 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | 13,591,873 | | |
固定資產投資
|
| | | | 34,490 | | | | | | — | | | | | | | | | | | | 34,490 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | 34,490 | | |
信託賬户中持有的現金和有價證券
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | 345,004,632 | | | | | | (345,004,632) | | | | | | 2(a) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動資產合計
|
| | | | 13,730,370 | | | | | | — | | | | | | | | | | | | 13,730,370 | | | | | | 345,004,632 | | | | | | (345,004,632) | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | 13,730,370 | | |
流動資產 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | $ | 533,407 | | | | | $ | — | | | | | | | | | | | $ | 533,407 | | | | | $ | 806,550 | | | | | $ | — | | | | | | | | | | | $ | 806,550 | | | | | $ | — | | | | | | | | | | | $ | 1,339,957 | | |
現金和現金等價物
|
| | | | 7,671,251 | | | | | | — | | | | | | | | | | | | 7,671,251 | | | | | | 1,159,689 | | | | | | 31,411,635 | | | | | | 2(b) | | | | | | 32,571,324 | | | | | | 50,011,821 | | | | | | 2(b) | | | | | | 90,254,396 | | |
流動資產總額
|
| | | | 8,204,658 | | | | | | — | | | | | | | | | | | | 8,204,658 | | | | | | 1,966,239 | | | | | | 31,411,635 | | | | | | | | | | | | 33,377,874 | | | | | | 50,011,821 | | | | | | | | | | | | 91,594,353 | | |
總資產
|
| | | | 21,935,028 | | | | | | — | | | | | | | | | | | | 21,935,028 | | | | | | 346,970,871 | | | | | | (313,592,997) | | | | | | | | | | | | 33,377,874 | | | | | | 50,011,821 | | | | | | | | | | | | 105,324,723 | | |
負債和股東權益 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應付款
CL |
| | | $ | 5,542,844 | | | | | $ | 10,290,815 | | | | | | 2(c) | | | | | $ | 15,833,659 | | | | | $ | 995,507 | | | | | $ | 14,655,488 | | | | | | 2(c) | | | | | $ | 15,650,995 | | | | | $ | (20,988,179) | | | | | | 2(c) | | | | | $ | 10,496,475 | | |
借款和借款
|
| | | | 4,828,600 | | | | | | (4,828,600) | | | | | | 2(d) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
流動負債總額
|
| | | | 10,371,444 | | | | | | 5,462,215 | | | | | | | | | | | | 15,833,659 | | | | | | 995,507 | | | | | | 14,655,488 | | | | | | | | | | | | 15,650,995 | | | | | | (20,988,179) | | | | | | | | | | | | 10,496,475 | | |
非流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
借款和借款
|
| | | $ | 14,971,570 | | | | | $ | (14,485,800) | | | | | | 2(d) | | | | | $ | 485,770 | | | | | $ | — | | | | | $ | — | | | | | | | | | | | $ | — | | | | | $ | — | | | | | | | | | | | $ | 485,770 | | |
應付延期承銷費
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | 12,075,000 | | | | | | (12,075,000) | | | | | | 2(c) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
保修責任
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | 10,275,250 | | | | | | — | | | | | | | | | | | | 10,275,250 | | | | | | — | | | | | | | | | | | | 10,275,250 | | |
貿易和其他應付款NCL
|
| | | | 1,585,387 | | | | | | — | | | | | | | | | | | | 1,585,387 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | 1,585,387 | | |
可能贖回的A類普通股31,862,511股贖回價值
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | 318,625,110 | | | | | | (301,515,700) | | | | | | 2(i) | | | | | | 17,109,410 | | | | | | (17,109,410) | | | | | | 2(e) | | | | | | — | | |
總負債
|
| | | | 26,928,401 | | | | | | (9,023,585) | | | | | | | | | | | | 17,904,816 | | | | | | 341,970,867 | | | | | | (298,935,212) | | | | | | | | | | | | 43,035,655 | | | | | | (38,097,589) | | | | | | | | | | | | 22,842,882 | | |
股東權益 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
Arqit | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股本
|
| | | $ | 178 | | | | | $ | — | | | | | | | | | | | $ | 178 | | | | | $ | — | | | | | $ | | | | | | | | | | | $ | — | | | | | $ | (178) | | | | | | 2(g) | | | | | $ | — | | | |
股票溢價準備金
|
| | | | — | | | | | | 20,694,000 | | | | | | 2(d) | | | | | | 20,694,000 | | | | | | — | | | | | | | | | | | | | | | | | | — | | | | | | (20,694,000) | | | | | | 2(g) | | | | | | — | | |
可轉換貸款票據視為股權
|
| | | | 1,379,600 | | | | | | (1,379,600) | | | | | | 2(d) | | | | | | — | | | | | | — | | | | | | | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
股票期權保留
|
| | | | 238,498 | | | | | | — | | | | | | | | | | | | 238,498 | | | | | | — | | | | | | | | | | | | | | | | | | — | | | | | | (238,498) | | | | | | 2(g) | | | | | | — | | |
累計虧損
|
| | | | (6,611,649) | | | | | | (10,290,815) | | | | | | 2(c) | | | | | | (16,902,464) | | | | | | — | | | | | | | | | | | | | | | | | | — | | | | | | 16,902,464 | | | | | | 2(g) | | | | | | — | | |
Centricus | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
A類股本
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 264 | | | | | | — | | | | | | | | | | | | 264 | | | | | | (435) | | | | | | 2(g) | | | | | | — | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 171 | | | | | | 2(e) | | | | | | | | |
B類股本
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 863 | | | | | | — | | | | | | | | | | | | 863 | | | | | | (863) | | | | | | 2(h) | | | | | | — | | |
新增實收資本
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | 17,109,239 | | | | | | 2(e) | | | | | | — | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (17,109,239) | | | | | | 2(g) | | | | | | | | |
累計備付金/
(赤字) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | 4,998,877 | | | | | | (14,655,488) | | | | | | 2(c) | | | | | | (9,658,908) | | | | | | 9,658,908 | | | | | | 2(g) | | | | | | — | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (2,297) | | | | | | 2(c) | | | | | | | | | | | | | | | | | | | | | | | | | | |
Arqit Quantum Inc.
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
普通股股本
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 710 | | | | | | 2(f) | | | | | | 11,008 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 9,000 | | | | | | 2(g) | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 863 | | | | | | 2(h) | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 435 | | | | | | 2(g) | | | | | | | | |
股票溢價準備金
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 70,999,290 | | | | | | 2(f) | | | | | | 229,543,331 | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 17,109,239 | | | | | | 2(g) | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 130,399,532 | | | | | | 2(g) | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 178 | | | | | | 2(g) | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 20,694,000 | | | | | | 2(g) | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (9,658,908) | | | | | | 2(g) | | | | | | | | |
累計虧損
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (16,902,464) | | | | | | 2(g) | | | | | | (147,310,996) | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | (130,408,532) | | | | | | 2(g) | | | | | | | | |
股票期權保留
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 238,498 | | | | | | 2(g) | | | | | | 238,498 | | |
總股東權益
|
| | | | (4,993,373) | | | | | | 9,023,585 | | | | | | | | | | | | 4,030,212 | | | | | | 5,000,004 | | | | | | (14,657,785) | | | | | | | | | | | | (9,657,781) | | | | | | 88,109,410 | | | | | | | | | | | | 82,481,841 | | |
總負債和股東權益
|
| | | | 21,935,028 | | | | | | — | | | | | | | | | | | | 21,935,028 | | | | | | 346,970,871 | | | | | | (313,592,997) | | | | | | | | | | | | 33,377,874 | | | | | | 50,011,821 | | | | | | | | | | | | 105,324,723 | | |
| | |
Arqit Limited
|
| |
Centricus Acquisition Corp.
|
| |
反映實際贖回情況
營業結束後 2021年09月3日組合 |
| |||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
歷史
(注1) |
| |
形式
調整 |
| |
注2
|
| |
作為
調整後 |
| |
歷史
(注1) |
| |
形式
調整 |
| |
注2
|
| |
作為
調整後 |
| |
交易
會計 調整 |
| |
注2
|
| |
形式
組合 |
| |||||||||||||||||||||||||||
繼續運營 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
管理費
|
| | | $ | (5,374,260) | | | | | $ | — | | | | | | | | $ | (5,374,260) | | | | | $ | (1,658,238) | | | | | $ | — | | | | | | | | $ | (1,658,238) | | | | | $ | (130,408,532) | | | | | | 2(g) | | | | | $ | (137,441,030) | | |
運營損失
|
| | | | (5,374,260) | | | | | | — | | | | | | | | | (5,374,260) | | | | | | (1,658,238) | | | | | | — | | | | | | | | | (1,658,238) | | | | | | (130,408,532) | | | | | | | | | | | | (137,441,030) | | |
財務收入
|
| | | | — | | | | | | — | | | | | | | | | — | | | | | | 10,279,882 | | | | | | — | | | | | | | | | 10,279,882 | | | | | | — | | | | | | | | | | | | 10,279,882 | | |
財務費用
|
| | | | (575,244) | | | | | | — | | | | | | | | | (575,244) | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | | | | (575,244) | | |
| | | | $ | (5,949,504) | | | | | $ | — | | | | | | | | $ | (5,949,504) | | | | | $ | 8,621,644 | | | | | $ | — | | | | | | | | $ | 8,621,644 | | | | | $ | (130,408,532) | | | | | | | | | | | $ | (127,736,392) | | |
税收抵免
|
| | | | — | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
運營總虧損
|
| | | $ | (5,949,504) | | | | | $ | — | | | | | | | | $ | (5,949,504) | | | | | $ | 8,621,644 | | | | | $ | — | | | | | | | | $ | 8,621,644 | | | | | $ | (130,408,532) | | | | | | | | | | | $ | (127,736,392) | | |
基本和稀釋加權平均
股流通股 |
| | | | 1,286,600 | | | | | | | | | | | | | | | 1,286,600 | | | | | | 41,090,930 | | | | | | | | | | | | | | | 41,090,930 | | | | | | | | | | | | | | | | | | 110,073,430 | | |
每股基本和攤薄可歸屬虧損
|
| | | | (4.62) | | | | | | | | | | | | | | | (4.62) | | | | | | 0.21 | | | | | | | | | | | | | | | 0.21 | | | | | | | | | | | | | | | | | | (1.16) | | |
| | |
Arqit Limited
|
| |
Centricus Acquisition Corp.
|
| |
反映實際贖回情況
營業結束後 2021年09月3日組合 |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||
| | |
歷史
(注1) |
| |
形式
調整 |
| |
備註:2
|
| |
作為
調整後 |
| |
歷史
(注1) |
| |
形式
調整 |
| |
注2
|
| |
作為
調整後 |
| |
交易
會計 調整 |
| |
注2
|
| |
形式
組合 |
| ||||||||||||||||||||||||||||||
繼續運營 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
其他營業收入
|
| | | $ | 1,963,275 | | | | | $ | — | | | | | | | | $ | 1,963,275 | | | | | $ | — | | | | | $ | — | | | | | | | | | | | $ | — | | | | | $ | — | | | | | | | | | | | $ | 1,963,275 | | |
管理費
|
| | | | (2,772,085) | | | | | | — | | | | | | | | | (2,772,085) | | | | | | (5,000) | | | | | | — | | | | | | | | | | | | (5,000) | | | | | | (130,408,532) | | | | | | 2(g) | | | | | | (133,185,617) | | |
運營損失
|
| | | | (808,810) | | | | | | — | | | | | | | | | (808,810) | | | | | | (5,000) | | | | | | — | | | | | | | | | | | | (5,000) | | | | | | (130,408,532) | | | | | | | | | | | | (131,222,342) | | |
財務收入
|
| | | | 64,889 | | | | | | — | | | | | | | | | 64,889 | | | | | | — | | | | | | 10,275,250 | | | | | | 2(j) | | | | | | 10,275,250 | | | | | | — | | | | | | | | | | | | 10,340,139 | | |
財務費用
|
| | | | (392,704) | | | | | | — | | | | | | | | | (392,704) | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | (392,704) | | |
税前運營虧損
|
| | | $ | (1,136,625) | | | | | $ | — | | | | | | | | $ | (1,136,625) | | | | | $ | (5,000) | | | | | $ | 10,275,250 | | | | | | | | | | | $ | 10,270,250 | | | | | $ | (130,408,532) | | | | | | | | | | | $ | (121,274,907) | | |
税收抵免
|
| | | | 568,420 | | | | | | — | | | | | | | | | 568,420 | | | | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | | | | | | | 568,420 | | |
運營總虧損
|
| | | $ | (568,205) | | | | | $ | — | | | | | | | | $ | (568,205) | | | | | $ | (5,000) | | | | | $ | 10,275,250 | | | | | | | | | | | $ | 10,270,250 | | | | | $ | (130,408,532) | | | | | | | | | | | $ | (120,706,487) | | |
基本和稀釋後加權平均流通股
|
| | | | 1,286,600 | | | | | | | | | | | | | | | 1,286,600 | | | | | | 7,500,000 | | | | | | | | | | | | | | | | | | 7,500,000 | | | | | | | | | | | | | | | | | | 110,073,430 | | |
每股基本和攤薄可歸屬虧損
|
| | | | (0.44) | | | | | | | | | | | | | | | (0.44) | | | | | | (0.00) | | | | | | | | | | | | | | | | | | 1.37 | | | | | | | | | | | | | | | | | | (1.10) | | |
| | |
CENTRICUS Acquisition Corp.壓縮資產負債表
2021年3月31日 |
| |||||||||||||||||||||
|
Centricus
收購公司 美國公認會計原則 (未審核) |
| |
IFRS換算和
演示文稿 對齊 |
| |
備註
|
| |
Centricus
收購公司 國際財務報告準則 |
| ||||||||||||||
資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
信託賬户中持有的現金和有價證券
|
| | | $ | 345,004,632 | | | | | $ | — | | | | | | | | | | | $ | 345,004,632 | | |
非流動資產合計
|
| | | | 345,004,632 | | | | | | — | | | | | | | | | | | | 345,004,632 | | |
流動資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | $ | — | | | | | $ | 806,550 | | | | | | 1(a) | | | | | $ | 806,550 | | |
現金和現金等價物
|
| | | | 1,159,689 | | | | | | — | | | | | | | | | | | | 1,159,689 | | |
預付費用
|
| | | | 806,550 | | | | | | (806,550) | | | | | | 1(a) | | | | | | — | | |
流動資產總額
|
| | | | 1,966,239 | | | | | | — | | | | | | | | | | | | 1,966,239 | | |
總資產
|
| | | | 346,970,871 | | | | | | — | | | | | | | | | | | | 346,970,871 | | |
負債和股東權益 | | | | | | | | | | | | | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應付款
|
| | |
$
|
—
|
| | | | $ | 995,507 | | | | | | 1(a) | | | | | $ | 995,507 | | |
應計費用
|
| | | | 844,864 | | | | | | (844,864) | | | | | | 1(a) | | | | |
|
—
|
| |
應計產品成本
|
| | | | 17,653 | | | | | | (17,653) | | | | | | 1(a) | | | | |
|
—
|
| |
本票 - 關聯方
|
| | | | 132,990 | | | | | | (132,990) | | | | | | 1(a) | | | | |
|
—
|
| |
流動負債總額
|
| | | | 995,507 | | | | | | — | | | | | | | | | | | | 995,507 | | |
非流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
應付延期承銷費
|
| | | $ | 12,075,000 | | | | | $ | — | | | | | | | | | | | $ | 12,075,000 | | |
保修責任
|
| | | | 10,275,250 | | | | | | — | | | | | | | | | | | | 10,275,250 | | |
可能存在的A類普通股
贖回,31,862,511股 贖回價值 |
| | | | — | | | | | | 318,625,110 | | | | | | 1(b) | | | | | | 318,625,110 | | |
總負債
|
| | | | 23,345,757 | | | | | | — | | | | | | | | | | | | 341,970,867 | | |
承付款和或有事項 | | | | | | | | | | | | | | | | | | | | | | | | | |
可能存在的A類普通股
贖回,31,862,511股 贖回價值 |
| | |
$
|
318,625,110
|
| | | |
$
|
(318,625,110)
|
| | | | | 1(b) | | | | | $ | — | | |
股東權益 | | | | | | | | | | | | | | | | | | | | | | | | | |
A類股本
|
| | | $ | 264 | | | | | $ | — | | | | | | | | | | | $ | 264 | | |
B類股本
|
| | | | 863 | | | | | | — | | | | | | | | | | | | 863 | | |
累計備付金
|
| | | | 4,998,877 | | | | | | — | | | | | | | | | | | | 4,998,877 | | |
總股東權益
|
| | | | 5,000,004 | | | | | | — | | | | | | | | | | | | 5,000,004 | | |
總負債和股東權益
|
| | | | 346,970,871 | | | | | | (318,625,110) | | | | | | | | | | | | 346,970,871 | | |
| | |
CENTRICUS Acquisition Corp.操作簡明報表
|
| |||||||||||||||||||||||||||||||||||||||||||||
| | |
2020年11月24日(開始)至2021年3月31日
|
| |
2020年11月24日(開始)至2020年12月30日
|
| ||||||||||||||||||||||||||||||||||||||||||
| | |
Centricus
收購 公司 美國公認會計原則 (未審核) |
| |
國際財務報告準則
轉換 和 演示文稿 對齊 |
| |
備註
|
| |
Centricus
收購 公司 國際財務報告準則 |
| |
Centricus
收購 公司 美國公認會計原則 (未審核) |
| |
國際財務報告準則
轉換 和 演示文稿 對齊 |
| |
備註
|
| |
Centricus
收購 公司 國際財務報告準則 |
| ||||||||||||||||||||||||
管理費
|
| | | $ | — | | | | | $ | (1,658,238) | | | | | | 1(‘c) | | | | | $ | (1,658,238) | | | | | $ | — | | | | | $ | (5,000) | | | | | | 1(‘c) | | | | | $ | (5,000) | | |
組建和運營成本
|
| | | | (1,658,238) | | | | | | 1,658,238 | | | | | | 1(‘c) | | | | | | — | | | | | | (5,000) | | | | | | 5,000 | | | | | | 1(‘c) | | | | | | — | | |
運營損失
|
| | | | (1,658,238) | | | | | | — | | | | | | | | | | | | (1,658,238) | | | | | | (5,000) | | | | | | — | | | | | | | | | | | | (5,000) | | |
財務收入
|
| | | $ | — | | | | | $ | 10,279,882 | | | | | | 1(‘c) | | | | | $ | 10,279,882 | | | | | $ | — | | | | | $ | — | | | | | | | | | | | $ | — | | |
信託賬户中持有的有價證券賺取的利息
|
| | | | 4,632 | | | | | | (4,632) | | | | | | 1(‘c) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
權證公允價值變動
|
| | | | 10,275,250 | | | | | | (10,275,250) | | | | | | 1(‘c) | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | — | | |
税前運營虧損
|
| | | | 8,621,644 | | | | | | — | | | | | | | | | | | | 8,621,644 | | | | | | (5,000) | | | | | | — | | | | | | | | | | | | (5,000) | | |
税收抵免
|
| | | | — | | | | | | — | | | | | | | | | | | | — | | | | | | — | | | | | | — | | | | | | | | | | | | | | |
運營總虧損
|
| | | $ | 8,621,644 | | | | | $ | — | | | | | | | | | | | $ | 8,621,644 | | | | | $ | (5,000) | | | | | $ | — | | | | | | | | | | | $ | (5,000) | | |
| | |
備註
|
| |
反映實際情況
贖回 關閉業務 上的組合 2021年9月3日 |
| |||
業務合併前Arqit現金餘額
|
| | | | | | $ | 7,671,251 | | |
Centricus合併前現金餘額
|
| | | | | | | 1,159,689 | | |
企業合併前現金總額
|
| | | | | |
|
8,830,940
|
| |
Centricus預計調整: | | | | | | | | | | |
Centricus現金存放在信託賬户
|
| |
i
|
| | | $ | 345,002,335 | | |
支付延期承銷費
|
| |
II
|
| | | | (12,075,000) | | |
向贖回Centricus公眾股東支付的款項
|
| |
III
|
| | | | (301,515,700) | | |
Centricus預計調整合計
|
| | | | | |
|
31,411,635
|
| |
企業合併會計調整: | | | | | | | | | | |
管道融資
|
| |
iv
|
| | | $ | 71,000,000 | | |
已累計支付歷史Arqit交易成本
|
| |
v
|
| | | | (276,181) | | |
支付增量Arqit交易成本
|
| |
vi
|
| | | | (5,290,815) | | |
已累計支付Centricus歷史交易成本
|
| |
VII
|
| | | | (765,695) | | |
支付Centricus增量交易成本
|
| |
VIII
|
| | | | (14,655,488) | | |
業務合併總額預計會計調整
|
| | | | | |
|
50,011,821
|
| |
預計現金餘額
|
| | | | | | $ | 90,254,396 | | |
| | |
(未審核)
|
| |||||||||||||||||||||
|
截至6個月
|
| |||||||||||||||||||||||
|
2021年3月31日
|
| |
2020年3月31日
|
| |
差異
|
| |||||||||||||||||
| | |
£
|
| |
£
|
| |
£
|
| |
%
|
| ||||||||||||
收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
其他營業收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
管理費
|
| | | | (3,982,325) | | | | | | (852,379) | | | | | | (3,129,946) | | | | | | 367% | | |
營業虧損
|
| | | | (3,982,325) | | | | | | (852,379) | | | | | | (3,129,946) | | | | | | 367% | | |
財務成本
|
| | | | (426,255) | | | | | | (148,079) | | | | | | (278,176) | | | | | | 188% | | |
財務收入
|
| | | | — | | | | | | 50,882 | | | | | | (50,882) | | | | | | — | | |
税前虧損
|
| | | | (4,408,580) | | | | | | (949,576) | | | | | | (3,459,004) | | | | | | 364% | | |
所得税抵免
|
| | | | — | | | | | | 290,820 | | | | | | (290,820) | | | | | | — | | |
列示期間的虧損
|
| | | | (4,408,580) | | | | | | (658,756) | | | | | | (3,749,824) | | | | | | 569% | | |
| | |
(未審核)
|
| |||||||||||||||||||||
|
截至6個月
|
| |||||||||||||||||||||||
|
2021年3月31日
|
| |
2020年3月31日
|
| |
差異
|
| |||||||||||||||||
|
£
|
| |
£
|
| |
£
|
| |
%
|
| ||||||||||||||
員工成本
|
| | | | 2,264,455 | | | | | | 422,153 | | | | | | 1,842,302 | | | | | | 436% | | |
專業費
|
| | | | 637,881 | | | | | | 169,461 | | | | | | 468,420 | | | | | | 276% | | |
租金
|
| | | | 58,650 | | | | | | 78,765 | | | | | | (20,115) | | | | | | (26)% | | |
股票期權費用
|
| | | | 68,598 | | | | | | 47,661 | | | | | | 20,937 | | | | | | 44% | | |
折舊
|
| | | | 10,022 | | | | | | — | | | | | | 10,022 | | | | | | — | | |
其他行政費用
|
| | | | 942,719 | | | | | | 134,339 | | | | | | 808,380 | | | | | | 602% | | |
| | | | | 3,982,325 | | | | | | 852,379 | | | | | | 3,129,946 | | | | | | 367% | | |
| | |
年終
09月30日 2020 |
| |
截至9個月
09月30日 2019 |
| |
差異
|
| |||||||||||||||
|
£
|
| |
£
|
| |
£
|
| |
%
|
| ||||||||||||||
收入 | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
其他營業收入
|
| | | | 1,539,490 | | | | | | 981,583 | | | | | | 557,907 | | | | | | 57% | | |
管理費
|
| | | | (2,173,713) | | | | | | (697,282) | | | | | | (1,476,431) | | | | | | 212% | | |
營業(虧損)/利潤
|
| | | | (634,223) | | | | | | 284,301 | | | | | | (918,524) | | | | | | (323)% | | |
財務成本
|
| | | | (307,936) | | | | | | (69,466) | | | | | | (238,470) | | | | | | 343% | | |
財務收入
|
| | | | 50,882 | | | | | | 400,666 | | | | | | (349,784) | | | | | | (87)% | | |
(虧損)/税前利潤
|
| | | | (891,277) | | | | | | 615,501 | | | | | | (1,506,778) | | | | | | (245)% | | |
所得税抵免
|
| | | | 445,723 | | | | | | 199,227 | | | | | | 246,496 | | | | | | 124% | | |
本財政年度(虧損)/利潤
|
| | | | (445,554) | | | | | | 814,728 | | | | | | (1,260,282) | | | | | | (155)% | | |
| | |
年終
09月30日 2020 |
| |
九個月
已結束 09月30日 2019 |
| |
差異
|
| |||||||||||||||
|
£
|
| |
£
|
| |
£
|
| |
%
|
| ||||||||||||||
員工成本
|
| | | | 1,220,012 | | | | | | 357,799 | | | | | | 862,213 | | | | | | 241% | | |
專業費
|
| | | | 332,901 | | | | | | 145,438 | | | | | | 187,463 | | | | | | 129% | | |
租金
|
| | | | 124,315 | | | | | | 45,748 | | | | | | 78,567 | | | | | | 172% | | |
股票期權費用
|
| | | | 95,331 | | | | | | 8,945 | | | | | | 86,386 | | | | | | 966% | | |
折舊
|
| | | | 3,753 | | | | | | 242 | | | | | | 3,511 | | | | | | 1451% | | |
其他行政費用
|
| | | | 397,401 | | | | | | 139,110 | | | | | | 258,291 | | | | | | 186% | | |
| | | | | 2,173,713 | | | | | | 697,282 | | | | | | 1,476,431 | | | | | | 212% | | |
| | |
(未審核)
|
| |||||||||
|
截至3月31日的6個月
|
| |||||||||||
| | |
2021
|
| |
2020
|
| ||||||
淨現金提供人(使用於): | | | | | | | | | | | | | |
經營活動
|
| | | | (1,166,170) | | | | | | (1,763,850) | | |
投資活動
|
| | | | (3,123,957) | | | | | | (658,155) | | |
融資活動
|
| | | | 9,700,000 | | | | | | 500,000 | | |
現金及現金等價物淨(減)增
|
| | | | 5,409,873 | | | | | | 1,922,005 | | |
| | |
年終
09月30日 2020 |
| |
九個月
已結束 09月30日 2019 |
| ||||||
淨現金提供人(使用於): | | | | | | | | | | | | | |
經營活動
|
| | | | (1,032,528) | | | | | | 3,100,841 | | |
投資活動
|
| | | | (3,537,586) | | | | | | (2,931,397) | | |
融資活動
|
| | | | 1,300,000 | | | | | | 3,000,000 | | |
現金及現金等價物淨(減)增
|
| | | | (3,270,114) | | | | | | 3,169,444 | | |
| | |
年終
09月30日 2020 |
| |
九個月
已結束 09月30日 2019 |
| ||||||
加權平均行權價格
|
| | | £ | 0.0001 | | | | | £ | 0.0001 | | |
預期波動率
|
| | | | 50% | | | | | | 50% | | |
預期股息收益率
|
| | | | 無 | | | | | | 無 | | |
預期壽命
|
| |
5年
|
| |
5年
|
| ||||||
無風險利率
|
| | | | 0.1% | | | | | | 0.1% | | |
每股公允價值
|
| | | £ | 3.14 | | | | | £ | 2.95 | | |
名稱
|
| |
年齡
|
| |
職位
|
|
大衞·威廉姆斯 | | |
52
|
| | 執行主席、創始人兼首席執行官 | |
David Bestwick | | |
55
|
| | 聯合創始人兼首席技術官 | |
Nick Pointon | | |
51
|
| | 首席財務官兼執行董事 | |
卡洛·卡拉布裏亞 | | |
60
|
| | 導演 | |
斯蒂芬·錢德勒 | | |
52
|
| | 導演 | |
Manfredi Lefebvre d‘Ovidio | | |
68
|
| | 導演 | |
VeraLinn Jamieson中將 | | |
60
|
| | 導演 | |
加思·裏奇 | | |
53
|
| | 導演 | |
史蒂芬·威爾遜將軍 | | |
62
|
| | 導演 | |
空軍次帥彼得·羅謝爾 | | |
55
|
| | 首席運營官 | |
保羅·費南 | | |
48
|
| | 首席營收官 | |
蕭如彬博士 | | |
52
|
| | 首席密碼師 | |
帕特里克·威爾科克斯 | | |
53
|
| | 總法律顧問兼公司祕書 | |
| | |
普通股公允市值
|
| |||||||||||||||||||||||||||||||||||||||||||||||||||
贖回日期(認股權證到期前)
|
| |
≤ $10.00
|
| |
11.00
|
| |
12.00
|
| |
13.00
|
| |
14.00
|
| |
15.00
|
| |
16.00
|
| |
17.00
|
| |
≥ 18.00
|
| |||||||||||||||||||||||||||
60個月
|
| | | | 0.261 | | | | | | 0.281 | | | | | | 0.297 | | | | | | 0.311 | | | | | | 0.324 | | | | | | 0.337 | | | | | | 0.348 | | | | | | 0.358 | | | | | | 0.361 | | |
57個月
|
| | | | 0.257 | | | | | | 0.277 | | | | | | 0.294 | | | | | | 0.310 | | | | | | 0.324 | | | | | | 0.337 | | | | | | 0.348 | | | | | | 0.358 | | | | | | 0.361 | | |
54個月
|
| | | | 0.252 | | | | | | 0.272 | | | | | | 0.291 | | | | | | 0.307 | | | | | | 0.322 | | | | | | 0.335 | | | | | | 0.347 | | | | | | 0.357 | | | | | | 0.361 | | |
51個月
|
| | | | 0.246 | | | | | | 0.268 | | | | | | 0.287 | | | | | | 0.304 | | | | | | 0.320 | | | | | | 0.333 | | | | | | 0.346 | | | | | | 0.357 | | | | | | 0.361 | | |
48個月
|
| | | | 0.241 | | | | | | 0.263 | | | | | | 0.283 | | | | | | 0.301 | | | | | | 0.317 | | | | | | 0.332 | | | | | | 0.344 | | | | | | 0.356 | | | | | | 0.361 | | |
45個月
|
| | | | 0.235 | | | | | | 0.258 | | | | | | 0.279 | | | | | | 0.298 | | | | | | 0.315 | | | | | | 0.330 | | | | | | 0.343 | | | | | | 0.356 | | | | | | 0.361 | | |
42個月
|
| | | | 0.228 | | | | | | 0.252 | | | | | | 0.274 | | | | | | 0.294 | | | | | | 0.312 | | | | | | 0.328 | | | | | | 0.342 | | | | | | 0.355 | | | | | | 0.361 | | |
39個月
|
| | | | 0.221 | | | | | | 0.246 | | | | | | 0.269 | | | | | | 0.290 | | | | | | 0.309 | | | | | | 0.325 | | | | | | 0.340 | | | | | | 0.354 | | | | | | 0.361 | | |
36個月
|
| | | | 0.213 | | | | | | 0.239 | | | | | | 0.263 | | | | | | 0.285 | | | | | | 0.305 | | | | | | 0.323 | | | | | | 0.339 | | | | | | 0.353 | | | | | | 0.361 | | |
33個月
|
| | | | 0.205 | | | | | | 0.232 | | | | | | 0.257 | | | | | | 0.280 | | | | | | 0.301 | | | | | | 0.320 | | | | | | 0.337 | | | | | | 0.352 | | | | | | 0.361 | | |
30個月
|
| | | | 0.196 | | | | | | 0.224 | | | | | | 0.250 | | | | | | 0.274 | | | | | | 0.297 | | | | | | 0.316 | | | | | | 0.335 | | | | | | 0.351 | | | | | | 0.361 | | |
27個月
|
| | | | 0.185 | | | | | | 0.214 | | | | | | 0.242 | | | | | | 0.268 | | | | | | 0.291 | | | | | | 0.313 | | | | | | 0.332 | | | | | | 0.350 | | | | | | 0.361 | | |
24個月
|
| | | | 0.173 | | | | | | 0.204 | | | | | | 0.233 | | | | | | 0.260 | | | | | | 0.285 | | | | | | 0.308 | | | | | | 0.329 | | | | | | 0.348 | | | | | | 0.361 | | |
21個月
|
| | | | 0.161 | | | | | | 0.193 | | | | | | 0.223 | | | | | | 0.252 | | | | | | 0.279 | | | | | | 0.304 | | | | | | 0.326 | | | | | | 0.347 | | | | | | 0.361 | | |
18個月
|
| | | | 0.146 | | | | | | 0.179 | | | | | | 0.211 | | | | | | 0.242 | | | | | | 0.271 | | | | | | 0.298 | | | | | | 0.322 | | | | | | 0.345 | | | | | | 0.361 | | |
15個月
|
| | | | 0.130 | | | | | | 0.164 | | | | | | 0.197 | | | | | | 0.230 | | | | | | 0.262 | | | | | | 0.291 | | | | | | 0.317 | | | | | | 0.342 | | | | | | 0.361 | | |
12個月
|
| | | | 0.111 | | | | | | 0.146 | | | | | | 0.181 | | | | | | 0.216 | | | | | | 0.250 | | | | | | 0.282 | | | | | | 0.312 | | | | | | 0.339 | | | | | | 0.361 | | |
9個月
|
| | | | 0.090 | | | | | | 0.125 | | | | | | 0.162 | | | | | | 0.199 | | | | | | 0.237 | | | | | | 0.272 | | | | | | 0.305 | | | | | | 0.336 | | | | | | 0.361 | | |
6個月
|
| | | | 0.065 | | | | | | 0.099 | | | | | | 0.137 | | | | | | 0.178 | | | | | | 0.219 | | | | | | 0.259 | | | | | | 0.296 | | | | | | 0.331 | | | | | | 0.361 | | |
3個半月
|
| | | | 0.034 | | | | | | 0.065 | | | | | | 0.104 | | | | | | 0.150 | | | | | | 0.197 | | | | | | 0.243 | | | | | | 0.286 | | | | | | 0.326 | | | | | | 0.361 | | |
0個月
|
| | | | — | | | | | | — | | | | | | 0.042 | | | | | | 0.115 | | | | | | 0.179 | | | | | | 0.233 | | | | | | 0.281 | | | | | | 0.323 | | | | | | 0.361 | | |
| | |
數量
普通股 |
| |
近似
百分比 出色的 普通股 |
| ||||||
5%持有者: | | | | | | | | | | | | | |
D2BW Limited(1)
|
| | | | 30,304,808 | | | | | | 25.2% | | |
大衞·威廉姆斯(2)
|
| | | | 45,139,805 | | | | | | 37.6% | | |
David Bestwick(2)
|
| | | | 38,387,742 | | | | | | 32.0% | | |
Concept Capital III GP LLP(3)
|
| | | | 16,192,494 | | | | | | 13.5% | | |
進化技術基金第二期,SCSP.(4)
|
| | | | 9,931,461 | | | | | | 8.3% | | |
Centricus Heritage LLC(5)
|
| | | | 8,585,000 | | | | | | 7.1% | | |
遺產SCSP(8)
|
| | | | 12,634,096 | | | | | | 10.5% | | |
董事和高管(6) | | | | | | | | | | | | | |
大衞·威廉姆斯(2)
|
| | | | 45,139,805 | | | | | | 37.6% | | |
David Bestwick(2)
|
| | | | 38,387,742 | | | | | | 32.0% | | |
Nick Pointon
|
| | | | — | | | | | | — | | |
卡洛·卡拉布裏亞(7)
|
| | | | 2,443,837 | | | | |
|
*
|
| |
斯蒂芬·錢德勒
|
| | | | — | | | | | | — | | |
Manfredi Lefebvre d‘Ovidio(8)
|
| | | | 12,634,096 | | | | | | 10.5% | | |
VeraLinn Jamieson中將
|
| | | | — | | | | | | — | | |
Garth Ritchie(9)
|
| | | | 148,105 | | | | |
|
*
|
| |
史蒂芬·威爾遜將軍
|
| | | | — | | | | | | — | | |
空軍次帥彼得·羅謝爾
|
| | | | — | | | | | | — | | |
保羅·費南
|
| | | | — | | | | | | — | | |
蕭如彬博士
|
| | | | — | | | | | | — | | |
帕特里克·威爾科克斯
|
| | | | — | | | | | | — | | |
本公司全體董事、高管作為一個羣體
|
| | | | 67,565,835 | | | | | | 56.3% | | |
| | |
普通股
|
| |
認股權證
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||
名稱
|
| |
受益
擁有 之前的 提供服務 |
| |
號碼
已註冊 待售 特此 |
| |
受益
擁有 之後的 提供服務 |
| |
受益
擁有 之前的 提供服務 |
| |
號碼
已註冊 待售 特此 |
| |
受益
擁有 之後的 提供服務 |
| ||||||||||||||||||||||||||||||||||||||||||
| | |
號碼
|
| |
百分比
|
| | | | | | | |
號碼
|
| |
百分比
|
| |
號碼
|
| |
百分比
|
| | | | | | | |
號碼
|
| |
百分比
|
| ||||||||||||||||||||||||
亞當·霍爾(1)(26)
|
| | | | 502,386 | | | | | | * | | | | | | 502,386 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
阿納蒂諾地產有限公司(2)
|
| | | | 150,000 | | | | | | * | | | | | | 150,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Andrew Yeomans(3)(26)
|
| | | | 251,192 | | | | | | * | | | | | | 251,192 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
亞當·M·阿倫(4)
|
| | | | 20,000 | | | | | | * | | | | | | 20,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Centricus Heritage
有限責任公司(5) |
| | | | 8,585,000 | | | | | | 7.1% | | | | | | 8,585,000 | | | | | | — | | | | | | — | | | | | | 6,266,667 | | | | | | 42.1% | | | | | | 6,266,667 | | | | | | — | | | | | | — | | |
Cristina Levis(6)
|
| | | | 148,105 | | | | | | * | | | | | | 50,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
D2BW Limited(7)
|
| | | | 30,304,808 | | | | | | 25.2% | | | | | | 30,304,808 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
David Bestwick(8)
|
| | | | 38,387,742 | | | | | | 32.0% | | | | | | 8,082,934 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
大衞·威廉姆斯(8)
|
| | | | 45,139,805 | | | | | | 37.6% | | | | | | 14,834,997 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Garth Ritchie(9)
|
| | | | 148,105 | | | | | | * | | | | | | 50,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
傑弗裏·泰勒(10)
|
| | | | 1,366,489 | | | | | | 1.1% | | | | | | 1,366,489 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
朱利亞·諾比利(11)
|
| | | | 150,000 | | | | | | * | | | | | | 150,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
遺產SCSP(12)
|
| | | | 12,634,096 | | | | | | 10.5% | | | | | | 9,025,096 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Jack Blockley(13)
|
| | | | 2,135,140 | | | | | | 1.8% | | | | | | 2,135,140 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
李·博蘭(14)(26)
|
| | | | 753,578 | | | | | | * | | | | | | 753,578 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
MNL提名者有限公司(15)
|
| | | | 244,209 | | | | | | * | | | | | | 244,209 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
尼古拉斯·泰勒(16歲)
|
| | | | 20,000 | | | | | | * | | | | | | 20,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
NNS投資(塞浦路斯)有限公司(17)
|
| | | | 500,000 | | | | | | * | | | | | | 500,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
| | |
普通股
|
| |
認股權證
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||
名稱
|
| |
受益
擁有 之前的 提供服務 |
| |
號碼
已註冊 待售 特此 |
| |
受益
擁有 之後的 提供服務 |
| |
受益
擁有 之前的 提供服務 |
| |
號碼
已註冊 待售 特此 |
| |
受益
擁有 之後的 提供服務 |
| ||||||||||||||||||||||||||||||||||||||||||
| | |
號碼
|
| |
百分比
|
| | | | | | | |
號碼
|
| |
百分比
|
| |
號碼
|
| |
百分比
|
| | | | | | | |
號碼
|
| |
百分比
|
| ||||||||||||||||||||||||
Concept Capital III GP LLP(15)
|
| | | | 15,948,285 | | | | | | 13.3% | | | | | | 15,948,285 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
SB Northstar LP(18)
|
| | | | 500,000 | | | | | | * | | | | | | 500,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Seraphim空間(常規
Partner)LLP代表 Seraphim空間的 LP(19) |
| | | | 2,698,741 | | | | | | 2.2% | | | | | | 2,698,741 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
Seraphim Space投資
Trust plc(20) |
| | | | 2,698,740 | | | | | | 2.2% | | | | | | 2,698,740 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
住友商事(21)
|
| | | | 200,000 | | | | | | * | | | | | | 200,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
進化技術基金II SCSP(22)
|
| | | | 9,931,461 | | | | | | 8.3% | | | | | | 9,931,461 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
特雷弗·巴克(23)
|
| | | | 4,270,279 | | | | | | 3.6% | | | | | | 4,270,279 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
英國FF提名有限公司(24)
|
| | | | 4,151,665 | | | | | | 3.5% | | | | | | 4,151,665 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
維珍軌道有限責任公司(25)
|
| | | | 500,000 | | | | | | * | | | | | | 500,000 | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
| | |
美元
|
| |||
證券註冊費
|
| | | $ | 249,208.04 | | |
律師費和開支
|
| | | | 112,000 | | |
會計費和費用
|
| | | | 25,000 | | |
打印費
|
| | | | 50,000 | | |
雜費
|
| | | | 10,000 | | |
合計
|
| | | $ | 446,208.04 | | |
| | |
頁碼
|
|
Centricus Acquisition Corp. | | | ||
截至2020年11月24日(成立)至2020年12月31日期間的經審計財務報表
|
| | ||
獨立註冊會計師事務所報告
|
| |
F-2
|
|
財務報表: | | | ||
資產負債表
|
| |
F-3
|
|
操作説明書
|
| |
F-4
|
|
股東權益變動表
|
| |
F-5
|
|
現金流量表
|
| |
F-6
|
|
財務報表附註
|
| |
F-7至F-15
|
|
截至2021年3月31日及截至2021年3月31日的三個月未經審計的簡明財務報表
|
| | ||
財務報表: | | | ||
精簡資產負債表
|
| |
F-16
|
|
操作簡明報表
|
| |
F-17
|
|
股東權益變動簡明報表
|
| |
F-18
|
|
現金流量表簡表
|
| |
F-19
|
|
未經審計的簡明財務報表附註
|
| |
F-20
|
|
Arqit Limited | | | ||
截至2020年9月30日及截至本年度的經審計財務報表 | | | ||
獨立註冊會計師事務所報告
|
| |
F-36
|
|
財務報表: | | | ||
綜合收益表
|
| |
F-37
|
|
財務狀況表
|
| |
F-38
|
|
股權變動表
|
| |
F-39
|
|
現金流量表
|
| |
F-40
|
|
財務報表附註
|
| |
F-41至F-67
|
|
截至2021年3月31日及截至2021年3月31日的6個月未經審計的簡明合併財務報表
|
| | | |
財務報表: | | | ||
全面收益簡併報表
|
| |
F-68
|
|
簡明合併財務狀況表
|
| |
F-69
|
|
簡明合併權益變動表
|
| |
F-70
|
|
現金流量簡併報表
|
| |
F-71
|
|
財務報表附註
|
| |
F-72至F-79
|
|
| 資產 | | | | | | | |
|
延期發售成本
|
| | | $ | 216,584 | | |
|
總資產
|
| | | $ | 216,584 | | |
| 負債和股東權益 | | | | | | | |
|
流動負債
|
| | | | | | |
|
應計產品成本
|
| | | $ | 121,593 | | |
|
本票 - 關聯方
|
| | | | 74,991 | | |
|
流動負債總額
|
| | | | 196,584 | | |
| 承付款和或有事項 | | | | | | | |
| 股東權益 | | | | | | | |
|
優先股,面值0.0001美元;授權100萬股;無已發行和已發行股票
|
| | | | — | | |
|
A類普通股,面值0.0001美元;授權發行2億股;未發行股票,
未償還的 |
| | | | — | | |
|
B類普通股,面值0.0001美元;授權股份2000萬股;已發行和已發行股票8,625,000股(1)
|
| | | | 863 | | |
|
新增實收資本
|
| | | | 24,137 | | |
|
累計虧損
|
| | | | (5,000) | | |
|
總股東權益
|
| | | | 20,000 | | |
|
總負債和股東權益
|
| | | $ | 216,584 | | |
|
組建和運營成本
|
| | | $ | 5,000 | | |
|
淨虧損
|
| | | $ | (5,000) | | |
|
加權平均流通股、基本股和稀釋股(1)
|
| | | | 7,500,000 | | |
|
普通股基本和攤薄淨虧損
|
| | | $ | (0.00) | | |
| | |
B類
普通股 |
| |
其他
實收 大寫 |
| |
累計
赤字 |
| |
合計
股東的 股權 |
| ||||||||||||||||||
| | |
個共享
|
| |
金額
|
| ||||||||||||||||||||||||
Balance - 2020年11月24日(開始)
|
| | | | — | | | | | $ | — | | | | | $ | — | | | | | $ | — | | | | | $ | — | | |
向
發行B類普通股
贊助商(1) |
| | | | 8,625,000 | | | | | | 863 | | | | | | 24,137 | | | | | | — | | | | | | 25,000 | | |
淨虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (5,000) | | | | | | (5,000) | | |
Balance - 2020年12月31日
|
| | | | 8,625,000 | | | | | $ | 863 | | | | | $ | 24,137 | | | | | $ | (5,000) | | | | | $ | 20,000 | | |
| 經營活動現金流: | | | | | | | |
|
淨虧損
|
| | | $ | (5,000) | | |
|
調整以調整淨虧損與經營活動中使用的淨現金:
|
| | | | | | |
|
通過發行B類普通股支付組建成本
|
| | | | 5,000 | | |
|
經營活動使用的淨現金
|
| | | | — | | |
| 融資活動現金流: | | | | | | | |
|
本票 - 關聯方收益
|
| | | | 74,991 | | |
|
支付產品費用
|
| | | | (74,991) | | |
|
融資活動提供的淨現金
|
| | | | — | | |
|
現金淨變動
|
| | | | — | | |
|
現金 - 開始
|
| | | | — | | |
| 現金 - 結束 | | | |
$
|
—
|
| |
| 非現金投融資活動: | | | | | | | |
|
計入應計發售成本的發售成本
|
| | | $ | 121,593 | | |
|
保薦人支付延期發行費用以換取發行B類普通股
個共享 |
| | | $ | 20,000 | | |
| | |
3月31日
2021 |
| |
12月31日
2020 |
| ||||||
| | ||||||||||||
| | |
(未審核)
|
| | | | | | | |||
資產 | | | | | | | | | | | | | |
流動資產 | | | | | | | | | | | | | |
現金
|
| | | $ | 1,159,689 | | | | | $ | — | | |
預付費用和其他流動資產
|
| | | | 806,550 | | | | | | — | | |
流動資產總額
|
| | | | 1,966,239 | | | | | | — | | |
延期發售成本
|
| | | | — | | | | | | 216,584 | | |
信託賬户持有的有價證券
|
| | | | 345,004,632 | | | | | | — | | |
總資產
|
| | | $ | 346,970,871 | | | | | $ | 216,584 | | |
負債和股東權益 | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | |
應計費用
|
| | | $ | 844,864 | | | | | $ | — | | |
應計產品成本
|
| | | | 17,653 | | | | | | 121,593 | | |
本票 - 關聯方
|
| | | | 132,990 | | | | | | 74,991 | | |
流動負債總額
|
| | | | 995,507 | | | | | | 196,584 | | |
保修責任
|
| | | | 10,275,250 | | | | | | — | | |
應付延期承銷費
|
| | | | 12,075,000 | | | | | | — | | |
總負債
|
| | | | 23,345,757 | | | | | | 196,584 | | |
承付款和或有事項 | | | | | | | | | | | | | |
分別於2021年3月31日和2020年12月31日,可能贖回的A類普通股31,862,511股,沒有贖回價值的股票
|
| | | | 318,625,110 | | | | | | — | | |
股東權益 | | | | | | | | | | | | | |
優先股,面值0.0001美元;授權100萬股;無已發行和已發行股票
|
| | | | — | | | | | | — | | |
A類普通股,面值0.0001美元;授權2,000,000股;2,637,489股,分別於2021年3月31日和12月31日沒有發行和發行的股票(不包括31,862,511股和沒有可能贖回的股票)
|
| | | | 264 | | | | | | — | | |
B類普通股,面值0.0001美元;授權發行2000萬股;已發行和已發行股票8,62.5萬股,分別於2021年3月31日和2020年12月31日(1)
|
| | | | 863 | | | | | | 863 | | |
新增實收資本
|
| | | | — | | | | | | 24,137 | | |
留存收益/(累計虧損)
|
| | | | 4,998,877 | | | | | | (5,000) | | |
總股東權益
|
| | | | 5,000,004 | | | | | | 20,000 | | |
總負債和股東權益
|
| | | $ | 346,970,871 | | | | | $ | 216,584 | | |
|
運營和組建成本
|
| | | $ | 1,653,238 | | |
|
運營損失
|
| | | | (1,653,238) | | |
| 其他收入: | | | | | | | |
|
信託賬户中持有的有價證券賺取的利息
|
| | | | 4,632 | | |
|
權證公允價值變動
|
| | | | 10,275,250 | | |
|
所得税前收入
|
| | | | 8,626,644 | | |
|
所得税福利(撥備)
|
| | | | — | | |
|
淨收入
|
| | | $ | 8,626,644 | | |
|
基本和稀釋後加權平均流通股、可能贖回的A類普通股
|
| | | | 30,930,993 | | |
|
每股基本和稀釋後淨收益,A類普通股,受
可能的贖回 |
| | | $ | 0.00 | | |
|
基本和稀釋後加權平均流通股、不可贖回普通股
|
| | | | 10,159,937 | | |
|
每股基本和稀釋後淨收益,不可贖回普通股
|
| | | $ | 0.85 | | |
| | |
A類
普通股 |
| |
B類
普通股 |
| |
其他
實收 大寫 |
| |
累計
赤字/ 留存收益 |
| |
合計
股東的 股權 |
| |||||||||||||||||||||||||||
| | |
個共享
|
| |
金額
|
| |
個共享
|
| |
金額
|
| ||||||||||||||||||||||||||||||
Balance - 2021年1月1日
|
| | | | — | | | | | $ | — | | | | | | 8,625,000 | | | | | $ | 863 | | | | | $ | 24,137 | | | | | $ | (5,000) | | | | | $ | 20,000 | | |
淨銷量3450萬台
承保折扣 和產品費用 |
| | | | 34,500,000 | | | | | | 3,450 | | | | | | — | | | | | | — | | | | | | 314,223,020 | | | | | | — | | | | | | 314,226,470 | | |
私募單位支付的現金超過公允價值
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 752,000 | | | | | | — | | | | | | 752,000 | | |
需要贖回的普通股
|
| | | | (31,862,511) | | | | | | (3,186) | | | | | | — | | | | | | — | | | | | | (314,999,157) | | | | | | (3,622,767) | | | | | | (318,625,110) | | |
淨收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | 8,626,644 | | | | | | 8,626,644 | | |
Balance - 2021年3月31日
|
| | | $ | 2,637,489 | | | | | $ | 264 | | | | | $ | 8,625,000 | | | | | $ | 863 | | | | | $ | — | | | | | $ | 4,998,877 | | | | | $ | 5,000,004 | | |
| 經營活動現金流: | | | | | | | |
|
淨收入
|
| | | $ | 8,626,644 | | |
| 將淨收入與經營活動中使用的淨現金進行調整: | | | | | | | |
|
權證負債公允價值變動
|
| | | | (10,275,250) | | |
|
信託賬户中持有的有價證券賺取的利息
|
| | | | (4,632) | | |
|
與IPO相關的交易成本
|
| | | | 688,534 | | |
|
經營性資產和負債變動:
|
| | | | | | |
|
預付費用
|
| | | | (806,549) | | |
|
應計費用
|
| | | | 844,864 | | |
|
經營活動使用的淨現金
|
| | | | (926,389) | | |
| 投資活動現金流: | | | | | | | |
|
信託賬户持有的有價證券
|
| | | | (345,000,000) | | |
|
投資活動使用的淨現金
|
| | | | (345,000,000) | | |
| 融資活動現金流: | | | | | | | |
|
出售單位的收益,扣除支付的承保折扣後的淨額
|
| | | | 338,100,000 | | |
|
私募認股權證銷售收益
|
| | | | 9,400,000 | | |
|
本票 - 關聯方收益
|
| | | | 57,999 | | |
|
支付產品費用
|
| | | | (471,921) | | |
|
融資活動提供的淨現金
|
| | | | 347,086,078 | | |
|
現金淨變動
|
| | | | 1,159,689 | | |
|
Cash - 期初
|
| | | | — | | |
|
Cash - 期末
|
| | |
$
|
1,159,689
|
| |
| 非現金投融資活動: | | | | | | | |
|
計入應計發售成本的發售成本
|
| | | $ | 17,653 | | |
|
可能贖回的普通股初始分類
|
| | | $ | 309,309,930 | | |
|
可能贖回的A類普通股價值變動
|
| | | $ | 9,315,180 | | |
|
應付延期承銷費
|
| | | $ | 12,075,000 | | |
| | |
作為
之前的 報告 |
| |
調整
|
| |
作為
重複 |
| |||||||||
截至2021年2月8日的資產負債表(經審計) | | | | | | | | | | | | | | | | | | | |
保修責任
|
| | | $ | — | | | | | | 20,550,500 | | | | | | 20,550,500 | | |
A類普通股可能需要贖回
|
| | | | 329,860,430 | | | | | | (20,550,500) | | | | | | 309,309,930 | | |
A類普通股
|
| | | | 151 | | | | | | 206 | | | | | | 357 | | |
新增實收資本
|
| | | | 5,003,992 | | | | | | 688,328 | | | | | | 5,692,320 | | |
累計虧損
|
| | | | (5,000) | | | | | | (688,534) | | | | | | (693,534) | | |
| | |
三個月
已結束 3月31日 2021 |
| |||
可能贖回的A類普通股 | | | | | | | |
分子:可分配給可能贖回的A類普通股的收益 | | | | | | | |
信託賬户中持有的有價證券賺取的利息
|
| | | $ | 4,632 | | |
信託賬户中持有的有價證券的未實現收益
|
| | | | — | | |
淨收入
|
| | | $ | 4,632 | | |
分母:可能贖回的A類普通股加權平均 | | | | | | | |
基本和稀釋後加權平均流通股、可能贖回的A類普通股
|
| | |
|
30,930,993
|
| |
可能贖回的A類普通股每股基本和稀釋後淨收益
|
| | |
$
|
0.00
|
| |
不可贖回普通股 | | | | | | | |
分子:淨虧損減去淨收益 | | | | | | | |
淨收入
|
| | | $ | 8,626,644 | | |
減少:可分配給可能贖回的A類普通股的淨收入
|
| | | | (4,632) | | |
不可贖回淨收入
|
| | |
$
|
8,622,366
|
| |
分母:加權平均不可贖回普通股 | | | | | | | |
基本和稀釋後加權平均流通股、不可贖回普通股
|
| | |
|
10,159,937
|
| |
每股基本和稀釋後淨收益,不可贖回普通股
|
| | | $ | 0.85 | | |
説明
|
| |
級別
|
| |
2021年3月31日
|
| ||||||
資產: | | | | | | | | | | | | | |
信託賬户持有的有價證券
|
| | | | 1 | | | | | $ | 345,004,632 | | |
負債: | | | | | | | | | | | | | |
擔保責任 - 公共認股權證
|
| | | | 1 | | | | | | 5,951,250 | | |
認股權證責任 - 私募認股權證
|
| | | | 3 | | | | | | 4,324,000 | | |
| | |
私人
放置 |
| |
公共
|
| |
保修
負債 |
| |||||||||
截至2021年1月1日的公允價值
|
| | | $ | — | | | | | $ | — | | | | | $ | — | | |
2021年2月8日的初步測量
|
| | | | 8,648,000 | | | | | | 11,902,500 | | | | | | 20,550,500 | | |
估值輸入或其他假設的變化
|
| | | | (4,324,000) | | | | | | (5,951,250) | | | | | | (10,275,250) | | |
截至2021年3月31日的公允價值
|
| | | $ | 4,324,000 | | | | | | 5,951,250 | | | | | | 10,275,250 | | |
| | |
備註
|
| |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| |||||||||
| | | | | | | | |
£
|
| |
£
|
| ||||||
收入
|
| | | | | | | | | | — | | | | | | — | | |
其他營業收入
|
| | | | 3 | | | | | | 1,539,490 | | | | | | 981,583 | | |
管理費
|
| | | | 4 | | | | | | (2,173,713) | | | | | | (697,282) | | |
營業(虧損)/利潤
|
| | | | | | | | | | (634,223) | | | | | | 284,301 | | |
財務成本
|
| | | | 5 | | | | | | (307,936) | | | | | | (69,466) | | |
財務收入
|
| | | | 6 | | | | | | 50,882 | | | | | | 400,666 | | |
(虧損)/税前利潤
|
| | | | | | | | | | (891,277) | | | | | | 615,501 | | |
所得税抵免
|
| | | | 7 | | | | | | 445,723 | | | | | | 199,227 | | |
(虧損)/本財政年度股東應佔利潤
|
| | | | | | | | | | (445,554) | | | | | | 814,728 | | |
本年度股東應佔綜合收益總額
|
| | | | | | | | | | (445,554) | | | | | | 814,728 | | |
股東持續經營的普通股每股收益
|
| | | | 8 | | | | | | (0.3463) | | | | | | 0.6332 | | |
| | |
備註
|
| |
9月30日
2020 |
| |
9月30日
2019 |
| |
1月1日
2019 |
| ||||||||||||
| | | | | | | | |
£
|
| |
£
|
| |
£
|
| |||||||||
資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
非流動資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
物業、廠房和設備
|
| | | | 9 | | | | | | 20,722 | | | | | | 4,115 | | | | | | — | | |
無形資產
|
| | | | 10 | | | | | | 6,792,770 | | | | | | 3,275,544 | | | | | | 348,505 | | |
固定資產投資
|
| | | | 11 | | | | | | 25,000 | | | | | | — | | | | | | — | | |
| | | | | | | | | | | 6,838,492 | | | | | | 3,279,659 | | | | | | 348,505 | | |
流動資產 | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | | 12 | | | | | | 217,169 | | | | | | 726,329 | | | | | | 36,144 | | |
現金和現金等價物
|
| | | | | | | | | | 150,616 | | | | | | 3,420,730 | | | | | | 251,286 | | |
| | | | | | | | | | | 367,785 | | | | | | 4,147,059 | | | | | | 287,430 | | |
總資產
|
| | | | | | | | | | 7,206,277 | | | | | | 7,426,718 | | | | | | 635,935 | | |
負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應付款
|
| | | | 13 | | | | | | 1,846,518 | | | | | | 3,074,136 | | | | | | 388,838 | | |
借款
|
| | | | 14 | | | | | | 4,225,854 | | | | | | — | | | | | | — | | |
流動負債總額
|
| | | | | | | | | | 6,072,372 | | | | | | 3,074,136 | | | | | | 388,838 | | |
非流動負債 | | | | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應付款
|
| | | | 13 | | | | | | 413,358 | | | | | | 167,289 | | | | | | — | | |
借款
|
| | | | 14 | | | | | | — | | | | | | 2,668,800 | | | | | | — | | |
遞延税金
|
| | | | 18 | | | | | | — | | | | | | 445,723 | | | | | | — | | |
非流動負債合計
|
| | | | | | | | | | 413,358 | | | | | | 3,281,812 | | | | | | — | | |
總負債
|
| | | | | | | | | | 6,485,730 | | | | | | 6,355,948 | | | | | | 388,838 | | |
淨資產
|
| | | | | | | | | | 720,547 | | | | | | 1,070,770 | | | | | | 247,097 | | |
股權 | | | | | | | | | | | | | | | | | | | | | | | | | |
股本
|
| | | | 19 | | | | | | 129 | | | | | | 129 | | | | | | 129 | | |
可轉換貸款票據視為股權
|
| | | | 21 | | | | | | 1,000,000 | | | | | | 1,000,000 | | | | | | 1,000,000 | | |
其他儲量
|
| | | | 21 | | | | | | 104,276 | | | | | | 8,945 | | | | | | — | | |
留存收益
|
| | | | 20 | | | | | | (383,858) | | | | | | 61,696 | | | | | | (753,032) | | |
總股本
|
| | | | | | | | | | 720,547 | | | | | | 1,070,770 | | | | | | 247,097 | | |
| | |
共享
大寫 |
| |
CLN
已處理 作為股權 |
| |
其他
儲量 |
| |
保留
收入 |
| |
合計
|
| |||||||||||||||
| | |
£
|
| | | | | | | |
£
|
| |
£
|
| |
£
|
| ||||||||||||
2019年1月1日的餘額
|
| | | | 129 | | | | | | — | | | | | | — | | | | | | (922,178) | | | | | | (922,049) | | |
IFRS首次採用調整
|
| | | | — | | | | | | 1,000,000 | | | | | | — | | | | | | 169,146 | | | | | | 1,169,146 | | |
2019年1月1日的餘額重報
|
| | | | 129 | | | | | | 1,000,000 | | | | | | — | | | | | | (753,032) | | | | | | 247,097 | | |
當期利潤
|
| | | | — | | | | | | — | | | | | | — | | | | | | 814,728 | | | | | | 814,728 | | |
其他綜合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
綜合總收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | 814,728 | | | | | | 814,728 | | |
以所有者身份與所有者進行的交易:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股票期權費用
|
| | | | — | | | | | | — | | | | | | 8,945 | | | | | | — | | | | | | 8,945 | | |
| | | | | — | | | | | | — | | | | | | 8,945 | | | | | | — | | | | | | 8,945 | | |
公司所有者在2019年9月30日的餘額
|
| | | | 129 | | | | | | 1,000,000 | | | | | | 8,945 | | | | | | 61,696 | | | | | | 1,070,770 | | |
最初列示的2019年9月30日的餘額
|
| | | | 129 | | | | | | — | | | | | | 6 | | | | | | (2,360,576) | | | | | | (2,360,441) | | |
IFRS首次採用調整
|
| | | | — | | | | | | 1,000,000 | | | | | | 8,939 | | | | | | 2,422,272 | | | | | | 3,431,211 | | |
重新計算截至2019年9月30日的總股本
|
| | | | 129 | | | | | | 1,000,000 | | | | | | 8,945 | | | | | | 61,696 | | | | | | 1,070,770 | | |
本年度虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (445,554) | | | | | | (445,554) | | |
其他綜合收益
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
綜合總收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | (445,554) | | | | | | (445,554) | | |
以所有者身份與所有者進行的交易:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股票期權費用
|
| | | | — | | | | | | — | | | | | | 95,331 | | | | | | — | | | | | | 95,331 | | |
| | | | | — | | | | | | — | | | | | | 95,331 | | | | | | — | | | | | | 95,331 | | |
公司所有者在2020年9月30日的餘額
|
| | | | 129 | | | | | | 1,000,000 | | | | | | 104,276 | | | | | | (383,858) | | | | | | 720,547 | | |
| | |
備註
|
| |
年終
9月30日 2020 |
| |
九個月
已結束 2019年9月30日 |
| |||||||||
| | | | | | | | |
£
|
| |
£
|
| ||||||
經營活動的現金流 | | | | | | | | | | | | | | | | | | | |
現金(用於)/操作生成
|
| | | | 15 | | | | | | (1,677,478) | | | | | | 3,100,841 | | |
已收税款
|
| | | | | | | | | | 644,950 | | | | | | — | | |
淨現金(用於)/經營活動產生的淨現金
|
| | | | | | | | | | (1,032,528) | | | | | | 3,100,841 | | |
投資活動產生的現金流 | | | | | | | | | | | | | | | | | | | |
物業、廠房和設備的資本支出
|
| | | | | | | | | | (20,360) | | | | | | (4,357) | | |
無形資產資本支出
|
| | | | | | | | | | (3,517,226) | | | | | | (2,927,040) | | |
淨現金(用於)投資活動
|
| | | | | | | | | | (3,537,586) | | | | | | (2,931,397) | | |
融資活動產生的現金流 | | | | | | | | | | | | | | | | | | | |
發行可轉換貸款的收益
|
| | | | | | | | | | 500,000 | | | | | | 3,000,000 | | |
借款收益
|
| | | | | | | | | | 800,000 | | | | | | — | | |
融資活動產生的淨現金
|
| | | | | | | | | | 1,300,000 | | | | | | 3,000,000 | | |
現金和現金等價物淨額(減少)/增加
|
| | | | | | | | | | (3,270,114) | | | | | | 3,169,444 | | |
期初現金和現金等價物
|
| | | | | | | | | | 3,420,730 | | | | | | 251,286 | | |
期末現金和現金等價物
|
| | | | | | | | | | 150,616 | | | | | | 3,420,730 | | |
| | |
備註
|
| |
英國公認會計原則
|
| |
重新分類
和 重新測量 |
| |
截至
的國際財務報告準則
1月1日 2019 |
| |||||||||
| | | | | |
£
|
| |
£
|
| |
£
|
| |||||||||
資產 | | | | | | | | | | | | | | | | | | | | | | |
非流動資產 | | | | | | | | | | | | | | | | | | | | | | |
物業、廠房和設備
|
| | | | | | | — | | | | | | — | | | | | | — | | |
無形固定資產
|
| |
B
|
| | | | — | | | | | | 348,505 | | | | | | 348,505 | | |
| | | | | | | | — | | | | | | 348,505 | | | | | | 348,505 | | |
流動資產 | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | | | | | 36,973 | | | | | | (829) | | | | | | 36,144 | | |
現金和現金等價物
|
| | | | | | | 251,286 | | | | | | — | | | | | | 251,286 | | |
| | | | | | | | 288,259 | | | | | | (829) | | | | | | 287,430 | | |
總資產
|
| | | | | | | 288,259 | | | | | | 347,676 | | | | | | 635,935 | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應付款
|
| |
A、C
|
| | | | (210,308) | | | | | | (178,530) | | | | | | (388,838) | | |
非流動負債
|
| | | | | | | — | | | | | | — | | | | | | — | | |
總負債
|
| | | | | | | (210,308) | | | | | | (178,530) | | | | | | (388,838) | | |
淨資產
|
| | | | | | | 77,951 | | | | | | 169,146 | | | | | | 247,097 | | |
股權和儲備 | | | | | | | | | | | | | | | | | | | | | | |
股本
|
| |
C
|
| | | | 163 | | | | | | (34) | | | | | | 129 | | |
股票溢價
|
| |
C
|
| | | | 999,966 | | | | | | (999,966) | | | | | | — | | |
可轉換貸款票據視為股權
|
| |
C
|
| | | | — | | | | | | 1,000,000 | | | | | | 1,000,000 | | |
留存收益
|
| | | | | | | (922,178) | | | | | | 169,146 | | | | | | (753,032) | | |
總股本
|
| | | | | | | 77,951 | | | | | | 169,146 | | | | | | 247,097 | | |
| | |
備註
|
| |
英國公認會計原則
|
| |
重新分類
和 重新測量 |
| |
截至
的國際財務報告準則
9月30日 2019 |
| |||||||||
| | | | | |
£
|
| |
£
|
| |
£
|
| |||||||||
資產 | | | | | | | | | | | | | | | | | | | | | | |
非流動資產 | | | | | | | | | | | | | | | | | | | | | | |
物業、廠房和設備
|
| | | | | | | 4,115 | | | | | | — | | | | | | 4,115 | | |
無形固定資產
|
| |
B
|
| | | | — | | | | | | 3,275,544 | | | | | | 3,275,544 | | |
| | | | | | | | 4,115 | | | | | | 3,275,544 | | | | | | 3,279,659 | | |
流動資產 | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| |
F
|
| | | | 81,378 | | | | | | 644,951 | | | | | | 726,329 | | |
現金和現金等價物
|
| | | | | | | 3,420,736 | | | | | | (6) | | | | | | 3,420,730 | | |
| | | | | | | | 3,502,114 | | | | | | 644,145 | | | | | | 4,147,059 | | |
總資產
|
| | | | | | | 3,506,229 | | | | | | 3,920,489 | | | | | | 7,426,718 | | |
流動負債 | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應付款
|
| |
A、E
|
| | | | (4,866,670) | | | | | | 1,792,534 | | | | | | (3,074,136) | | |
非流動負債 | | | | | | | | | | | | | | | | | | | | | | |
貿易和其他應付款
|
| |
A
|
| | | | — | | | | | | 167,289 | | | | | | 167,289 | | |
借款
|
| |
E
|
| | | | — | | | | | | 2,668,800 | | | | | | 2,668,800 | | |
遞延税金
|
| |
G
|
| | | | — | | | | | | 445,723 | | | | | | 445,723 | | |
非流動負債合計
|
| | | | | | | — | | | | | | (3,281,812) | | | | | | (3,281,812) | | |
總負債
|
| | | | | | | (4,866,670) | | | | | | (1,489,278) | | | | | | (6,355,948) | | |
淨資產/(負債)
|
| | | | | | | (1,360,441) | | | | | | 2,431,211 | | | | | | 1,070,770 | | |
股權和儲備 | | | | | | | | | | | | | | | | | | | | | | |
股本
|
| |
C
|
| | | | 163 | | | | | | (34) | | | | | | 129 | | |
股票溢價
|
| |
C
|
| | | | 999,966 | | | | | | (999,966) | | | | | | — | | |
可轉換貸款票據視為股權
|
| |
C
|
| | | | — | | | | | | 1,000,000 | | | | | | 1,000,000 | | |
其他儲量
|
| |
D
|
| | | | 6 | | | | | | 8,939 | | | | | | 8,945 | | |
留存收益
|
| | | | | | | (2,360,576) | | | | | | 2,422,272 | | | | | | 61,696 | | |
總股本
|
| | | | | | | (1,360,441) | | | | | | 2,431,211 | | | | | | 1,070,770 | | |
| | |
備註
|
| |
英國公認會計原則
|
| |
重新測量
|
| |
國際財務報告準則
期間結束 9月30日 2019 |
| |||||||||
| | | | | |
£
|
| | | | | | | |
£
|
| ||||||
收入
|
| | | | | | | — | | | | | | — | | | | | | — | | |
其他營業收入
|
| |
H
|
| | | | 2,176,978 | | | | | | (1,195,395) | | | | | | 981,583 | | |
管理費
|
| |
B,D
|
| | | | (3,615,376) | | | | | | 2,918,094 | | | | | | (697,282) | | |
營業利潤/(虧損)
|
| | | | | | | (1,438,398) | | | | | | 1,722,699 | | | | | | 284,301 | | |
財務成本
|
| |
E
|
| | | | — | | | | | | (69,466) | | | | | | (69,466) | | |
財務收入
|
| |
E
|
| | | | — | | | | | | 400,666 | | | | | | 400,666 | | |
税前利潤/(虧損)
|
| | | | | | | (1,438,398) | | | | | | 2,053,899 | | | | | | 615,501 | | |
所得税抵免
|
| |
F,G
|
| | | | — | | | | | | 199,227 | | | | | | 199,227 | | |
該財政年度的利潤/(虧損)和
綜合總收入 |
| | | | | | | (1,438,398) | | | | | | 2,253,126 | | | | | | 814,728 | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
歐洲航天局(ESA)合同
|
| | | | 1,539,490 | | | | | | 981,583 | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
員工福利費用和其他員工成本
|
| | | | 2,654,423 | | | | | | 697,969 | | |
無形資產內資本化
|
| | | | (1,202,567) | | | | | | (327,565) | | |
法律和專業
|
| | | | 332,901 | | | | | | 145,438 | | |
外匯
|
| | | | (7,725) | | | | | | 47,308 | | |
物業費
|
| | | | 124,315 | | | | | | 45,785 | | |
股票期權費用
|
| | | | 95,331 | | | | | | 8,945 | | |
折舊
|
| | | | 3,753 | | | | | | 242 | | |
其他費用
|
| | | | 173,282 | | | | | | 79,160 | | |
合計
|
| | | | 2,173,713 | | | | | | 697,282 | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
可轉換借款票據利息
|
| | | | 307,936 | | | | | | 69,466 | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
可轉換借款票據初始確認差異
|
| | | | 50,882 | | | | | | 400,666 | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
一般活動損益的税(費)抵免為
如下: |
| | | | | | | | | | | | |
當期税 | | | | | | | | | | | | | |
當期税收抵免 - 研發
|
| | | | — | | | | | | 644,950 | | |
遞延税金(附註18)
|
| | | | 445,723 | | | | | | (445,723) | | |
所得税抵免
|
| | | | 445,723 | | | | | | 199,227 | | |
| | |
2020
|
| |
2019
|
| ||||||
| | |
£
|
| |
£
|
| ||||||
(虧損)/持續運營利潤
|
| | | | (891,277) | | | | | | 615,501 | | |
適用税率為19%(2019年 - 為19%)
|
| | | | (169,343) | | | | | | 116,945 | | |
確定應納税損益時不可抵扣/應納税金額的納税效果
|
| | | | | | | | | | | | |
不允許支出
|
| | | | 18,826 | | | | | | 47,210 | | |
固定資產時間差異
|
| | | | (668,272) | | | | | | (556,138) | | |
未利用虧損
|
| | | | 1,113,995 | | | | | | 110,415 | | |
研發抵免退税
|
| | | | — | | | | | | (164,155) | | |
未確認遞延税金的未使用税損
|
| | | | 150,517 | | | | | | — | | |
研發税收抵免
|
| | | | — | | | | | | 644,950 | | |
合計税收抵免
|
| | | | 445,723 | | | | | | 199,227 | | |
基本每股收益
|
| |
收入
|
| |
加權
平均 數量 個共享 |
| |
每股
金額 |
| |||||||||
| | |
£
|
| | | | | | | |
£
|
| ||||||
2020
|
| | | | (445,554) | | | | | | 1,286,600 | | | | | | (0.3463) | | |
2019
|
| | | | 814,728 | | | | | | 1,286,600 | | | | | | 0.6332 | | |
| | |
計算機
設備 |
| |||
| | |
£
|
| |||
成本 | | | | | | | |
2019年1月1日
|
| | | | — | | |
添加
|
| | | | 4,357 | | |
2019年9月30日
|
| | | | 4,357 | | |
添加
|
| | | | 20,360 | | |
2020年9月30日
|
| | | | 24,717 | | |
折舊 | | | | | | | |
2019年1月1日
|
| | | | — | | |
收費
|
| | | | (242) | | |
2019年9月30日
|
| | | | (242) | | |
收費
|
| | | | (3,753) | | |
2020年9月30日
|
| | | | (3,995) | | |
賬面淨值 | | | | | | | |
2020年9月30日
|
| | | | 20,722 | | |
2019年9月30日
|
| | | | 4,115 | | |
2019年1月1日
|
| | | | — | | |
| | |
開發
成本 |
| |||
| | |
£
|
| |||
成本 | | | | | | | |
2019年1月1日
|
| | | | 348,505 | | |
添加
|
| | | | 2,927,039 | | |
2019年9月30日
|
| | | | 3,275,544 | | |
添加
|
| | | | 3,517,226 | | |
2020年9月30日
|
| | | | 6,792,770 | | |
攤銷 | | | | | | | |
2019年1月1日
|
| | | | — | | |
收費
|
| | | | — | | |
2019年9月30日
|
| | | | — | | |
收費
|
| | | | — | | |
2020年9月30日
|
| | | | — | | |
賬面淨值 | | | | | | | |
2020年9月30日
|
| | | | 6,792,770 | | |
2019年9月30日
|
| | | | 3,275,544 | | |
2019年1月1日
|
| | | | 348,505 | | |
| | |
投資
合資企業 |
| |||
| | |
£
|
| |||
成本 | | | | | | | |
2019年1月1日
|
| | | | — | | |
添加
|
| | | | — | | |
2019年9月30日
|
| | | | — | | |
添加
|
| | | | 25,000 | | |
2020年9月30日
|
| | | | 25,000 | | |
| | |
9月30日
2020 |
| |
9月30日
2019 |
| |
2019年1月1日
|
| |||||||||
| | |
£
|
| |
£
|
| |
£
|
| |||||||||
其他債務人
|
| | | | 117,562 | | | | | | 715,077 | | | | | | 36,144 | | |
預付款和應計收入
|
| | | | 99,607 | | | | | | 11,252 | | | | | | — | | |
合計
|
| | | | 217,169 | | | | | | 726,329 | | | | | | 36,144 | | |
| | |
9月30日
2020 |
| |
9月30日
2019 |
| |
2019年1月1日
|
| |||||||||
| | |
£
|
| |
£
|
| |
£
|
| |||||||||
| | | | | | | | | | | | | | | |||||
流動負債 | | | | | | | | | | | | | | | | | | | |
貿易應付款
|
| | | | 198,779 | | | | | | 204,577 | | | | | | 43,213 | | |
其他税收和社會保障
|
| | | | 256,566 | | | | | | 56,313 | | | | | | 11,819 | | |
其他債權人
|
| | | | 32,228 | | | | | | 1,766 | | | | | | 1,573 | | |
應計項目
|
| | | | 151,478 | | | | | | 1,604,013 | | | | | | 23,050 | | |
遞延收入
|
| | | | 1,207,467 | | | | | | 1,207,467 | | | | | | 309,183 | | |
合計
|
| | | | 1,846,518 | | | | | | 3,074,136 | | | | | | 388,838 | | |
| | |
9月30日
2020 |
| |
9月30日
2019 |
| |
2019年1月1日
|
| |||||||||
| | |
£
|
| |
£
|
| |
£
|
| |||||||||
非流動負債 | | | | | | | | | | | | | | | | | | | |
延期政府撥款
|
| | | | 413,358 | | | | | | 167,289 | | | | | | — | | |
| | | | | 413,358 | | | | | | 167,289 | | | | | | — | | |
| | |
9月30日
2020 |
| |
9月30日
2019 |
| |
2019年1月1日
|
| |||||||||
| | |
£
|
| |
£
|
| |
£
|
| |||||||||
流動負債 | | | | | | | | | | | | | | | | | | | |
過渡財務
|
| | | | 800,000 | | | | | | — | | | | | | — | | |
可轉換借款票據B
|
| | | | 3,425,854 | | | | | | — | | | | | | — | | |
| | | | | 4,225,854 | | | | | | — | | | | | | — | | |
非流動負債 | | | | | | | | | | | | | | | | | | | |
可轉換借款票據B
|
| | | | — | | | | | | 2,668,800 | | | | | | — | | |
| | |
9月30日
2020 |
| |
9月30日
2019 |
| |
2019年1月1日
|
| |||||||||
| | |
£
|
| |
£
|
| |
£
|
| |||||||||
公允價值 | | | | | | | | | | | | | | | | | | | |
過渡財務
|
| | | | 800,000 | | | | | | — | | | | | | — | | |
可轉換借款票據A(視為股權)
|
| | | | 1,000,000 | | | | | | 1,000,000 | | | | | | 1,000,000 | | |
可轉換借款票據B
|
| | | | 3,425,854 | | | | | | 2,668,800 | | | | | | — | | |
| | | | | 5,225,854 | | | | | | 3,668,800 | | | | | | 1,000,000 | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
税前虧損
|
| | | | (891,277) | | | | | | 615,501 | | |
調整: | | | | | | | | | | | | | |
折舊
|
| | | | 3,753 | | | | | | 242 | | |
貿易和其他應收賬款變更
|
| | | | (135,790) | | | | | | (45,235) | | |
貿易和其他應付款變更
|
| | | | (1,006,549) | | | | | | 2,852,588 | | |
股票期權費用
|
| | | | 95,331 | | | | | | 8,945 | | |
利息收入
|
| | | | (50,882) | | | | | | (400,666) | | |
應付利息
|
| | | | 307,936 | | | | | | 69,466 | | |
現金(用於)/操作生成
|
| | | | (1,677,478) | | | | | | 3,100,841 | | |
淨現金流與淨債務變動的對賬: | | | | | | | | | | | | | |
期初淨現金/(債務)
|
| | | | 420,730 | | | | | | 251,286 | | |
收到的設施
|
| | | | (1,300,000) | | | | | | (3,000,000) | | |
現金流動
|
| | | | (3,270,114) | | | | | | 3,169,444 | | |
淨現金/(債務)變動
|
| | | | (4,570,114) | | | | | | 169,444 | | |
期末淨現金/(債務)
|
| | | | (4,149,384) | | | | | | 420,730 | | |
期末淨現金/(債務)構成 | | | | | | | | | | | | | |
現金
|
| | | | 150,616 | | | | | | 3,420,730 | | |
過渡財務
|
| | | | (800,000) | | | | | | — | | |
可轉換貸款
|
| | | | (3,500,000) | | | | | | (3,000,000) | | |
淨現金/(債務)
|
| | | | (4,149,384) | | | | | | 420,730 | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||||||||||||||
| | |
數量
股票期權 |
| |
加權
平均 練習 價格(GB) |
| |
數量
股票期權 |
| |
加權
平均 練習 價格(GB) |
| ||||||||||||
期初未清償
|
| | | | 72,700 | | | | | | 0.0001 | | | | | | 8,700 | | | | | | 0.0001 | | |
期間發放的
|
| | | | 88,550 | | | | | | 0.0001 | | | | | | 64,000 | | | | | | 0.0001 | | |
期間被沒收/失效
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
在此期間鍛鍊
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | |
期末未清償
|
| | | | 161,250 | | | | | | 0.0001 | | | | | | 72,700 | | | | | | 0.0001 | | |
期末可行使
|
| | | | — | | | | | | | | | | | | — | | | | | | | | |
| | |
2020
|
| |
2019
|
| ||||||
加權平均股價(GB)
|
| | | | 3.30 | | | | | | 2.95 | | |
加權平均行權價格(GB)
|
| | | | 0.0001 | | | | | | 0.0001 | | |
預期波動率
|
| | | | 50% | | | | | | 50% | | |
預期壽命
|
| |
5年
|
| |
5年
|
| ||||||
無風險費率
|
| | | | 0.1% | | | | | | 0.1% | | |
預期股息收益率
|
| | | | 0% | | | | | | 0% | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
管理費中包含股票期權費用
|
| | | | 95,331 | | | | | | 8,945 | | |
| | | | | 95,331 | | | | | | 8,945 | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
薪酬總額包括: | | | | | | | | | | | | | |
工資薪金
|
| | | | 997,167 | | | | | | 296,333 | | |
社保費用
|
| | | | 128,219 | | | | | | 29,555 | | |
養老金成本
|
| | | | 94,626 | | | | | | 31,911 | | |
股票期權費用
|
| | | | 95,331 | | | | | | 8,945 | | |
| | |
年終
9月30日 2020 |
| |
九個月
已結束 9月30日 2019 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
| | | | | 1,315,343 | | | | | | 366,744 | | |
|
| | |
2020
|
| |
2019
|
| ||||||
| | |
£
|
| |
£
|
| ||||||
董事薪酬
|
| | | | 794,071 | | | | | | 382,222 | | |
| | |
2020
|
| |
2019
|
| ||||||
| | |
£
|
| |
£
|
| ||||||
在期初
|
| | | | 445,723 | | | | | | — | | |
在損益中確認的當年變動
|
| | | | (445,723) | | | | | | 445,723 | | |
年底
|
| | | | — | | | | | | 445,723 | | |
遞延納税負債/(資產)構成如下: | | | | | | | | | | | | | |
無形資產時間差異
|
| | | | 1,224,410 | | | | | | 556,138 | | |
未減免税損
|
| | | | (1,224,410) | | | | | | (110,415) | | |
| | | | | — | | | | | | 445,723 | | |
| | |
已分配、已調用並已全額支付
|
| |||||||||||||||
| | |
9月30日
2020 |
| |
9月30日
2019 |
| |
2019年1月1日
|
| |||||||||
| | |
£
|
| |
£
|
| |
£
|
| |||||||||
1,286,600股每股0.0001 GB普通股
|
| | | | 129 | | | | | | 129 | | | | | | 129 | | |
| | |
2020
|
| |
2019
|
| ||||||
| | |
£
|
| |
£
|
| ||||||
10月1日/1月1日
|
| | | | 61,696 | | | | | | (753,032) | | |
本年度利潤/(虧損)
|
| | | | (445,554) | | | | | | 814,728 | | |
支付股息
|
| | | | — | | | | | | — | | |
9月30日
|
| | | | (383,858) | | | | | | 61,696 | | |
£
|
| |
賬面價值
2020年9月30日 |
| |
公允價值
2020年9月30日 |
| ||||||
現金和現金等價物
|
| | | | 150,616 | | | | | | 150,616 | | |
貿易和其他應收賬款
|
| | | | 167,050 | | | | | | 167,050 | | |
| | | | | 317,666 | | | | | | 317,666 | | |
£
|
| |
賬面價值
2019年9月30日 |
| |
公允價值
2019年9月30日 |
| ||||||
現金和現金等價物
|
| | | | 3,420,730 | | | | | | 3,420,730 | | |
貿易和其他應收賬款
|
| | | | 715,077 | | | | | | 715,077 | | |
| | | | | 4,135,807 | | | | | | 4,135,807 | | |
£
|
| |
賬面價值
2020年9月30日 |
| |
公允價值
2020年9月30日 |
| ||||||
貿易和其他應付款
|
| | | | 1,589,952 | | | | | | 1,589,952 | | |
延期政府撥款
|
| | | | 413,358 | | | | | | 413,358 | | |
過渡財務
|
| | | | 800,000 | | | | | | 800,000 | | |
可轉換貸款
|
| | | | 3,425,854 | | | | | | 3,425,854 | | |
| | | | | 6,229,164 | | | | | | 6,229,164 | | |
£
|
| |
賬面價值
2019年9月30日 |
| |
公允價值
2019年9月30日 |
| ||||||
貿易和其他應付款
|
| | | | 3,017,823 | | | | | | 3,017,823 | | |
延期政府撥款
|
| | | | 167,289 | | | | | | 167,289 | | |
可轉換貸款
|
| | | | 2,668,800 | | | | | | 2,668,800 | | |
| | | | | 5,853,912 | | | | | | 5,853,912 | | |
2020
£ |
| |
貿易和
其他 應付款 |
| |
延期
政府 助學金 |
| |
貸款
|
| |
可兑換
借款票據 |
| |
合計
|
| |||||||||||||||
按需
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
一年內
|
| | | | 1,846,518 | | | | | | — | | | | | | 800,000 | | | | | | 3,425,854 | | | | | | 6,072,372 | | |
一年以上不到兩年
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
兩年以上不到五年
|
| | | | — | | | | | | 413,358 | | | | | | — | | | | | | — | | | | | | 413,358 | | |
五年多
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
| | | | | 1,846,518 | | | | | | 413,358 | | | | | | 800,000 | | | | | | 3,425,854 | | | | | | 6,485,730 | | |
2019
£ |
| |
貿易和
其他 應付款 |
| |
延期
政府 助學金 |
| |
貸款
|
| |
可兑換
借款票據 |
| |
合計
|
| |||||||||||||||
按需
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
一年內
|
| | | | 3,074,136 | | | | | | — | | | | | | — | | | | | | — | | | | | | 3,074,136 | | |
一年以上不到兩年
|
| | | | — | | | | | | — | | | | | | — | | | | | | 2,668,800 | | | | | | 2,668,800 | | |
兩年以上不到五年
|
| | | | — | | | | | | 167,289 | | | | | | — | | | | | | — | | | | | | 167,289 | | |
五年多
|
| | | | — | | | | | | — | | | | | | — | | | | | | — | | | | | | — | | |
| | | | | 3,074,136 | | | | | | 167,289 | | | | | | — | | | | | | 2,668,800 | | | | | | 5,910,225 | | |
| | |
備註
|
| |
未經審計的
截至6個月 3月31日 2021 |
| |
未經審計的
截至6個月 3月31日 2020 |
| |||||||||
| | | | | | | | |
£
|
| |
£
|
| ||||||
收入
|
| | | | | | | | | | — | | | | | | — | | |
其他營業收入
|
| | | | | | | | | | — | | | | | | — | | |
管理費
|
| | | | | | | | | | (3,982,325) | | | | | | (852,379) | | |
營業虧損
|
| | | | | | | | | | (3,982,325) | | | | | | (852,379) | | |
財務成本
|
| | | | | | | | | | (426,255) | | | | | | (148,079) | | |
財務收入
|
| | | | | | | | | | — | | | | | | 50,882 | | |
税前虧損
|
| | | | | | | | | | (4,408,580) | | | | | | (949,576) | | |
所得税抵免
|
| | | | 2 | | | | | | — | | | | | | 290,820 | | |
當期股東應佔虧損
|
| | | | | | | | | | (4,408,580) | | | | | | (658,756) | | |
當期股東應佔綜合收益總額
|
| | | | | | | | | | (4,408,580) | | | | | | (658,756) | | |
可歸因於持續運營的每股普通股收益
股東 |
| | | | 3 | | | | | | (3.4265) | | | | | | (0.5120) | | |
| | |
備註
|
| |
未經審計的
2021年3月31日 |
| |
已審核
2020年9月30日 |
| |||||||||
| | | | | | | | |
£
|
| |
£
|
| ||||||
資產 | | | | | | | | | | | | | | | | | | | |
非流動資產 | | | | | | | | | | | | | | | | | | | |
物業、廠房和設備
|
| | | | | | | | | | 75,389 | | | | | | 20,722 | | |
無形資產
|
| | | | 4 | | | | | | 9,852,039 | | | | | | 6,792,770 | | |
固定資產投資
|
| | | | | | | | | | 25,000 | | | | | | 25,000 | | |
| | | | | | | | | | | 9,952,428 | | | | | | 6,838,492 | | |
流動資產 | | | | | | | | | | | | | | | | | | | |
貿易和其他應收賬款
|
| | | | 5 | | | | | | 386,639 | | | | | | 217,169 | | |
現金和現金等價物
|
| | | | | | | | | | 5,560,489 | | | | | | 150,616 | | |
| | | | | | | | | | | 5,947,128 | | | | | | 367,785 | | |
總資產
|
| | | | | | | | | | 15,899,556 | | | | | | 7,206,277 | | |
負債 | | | | | | | | | | | | | | | | | | | |
流動負債 | | | | | | | | | | | | | | | | | | | |
貿易和其他應付款
|
| | | | 6 | | | | | | 4,017,718 | | | | | | 1,846,518 | | |
借款
|
| | | | 7 | | | | | | 3,500,000 | | | | | | 4,225,854 | | |
流動負債總額
|
| | | | | | | | | | 7,517,718 | | | | | | 6,072,372 | | |
非流動負債 | | | | | | | | | | | | | | | | | | | |
貿易和其他應付款
|
| | | | 6 | | | | | | 1,149,164 | | | | | | 413,358 | | |
借款
|
| | | | 7 | | | | | | 10,852,109 | | | | | | — | | |
遞延税金
|
| | | | 9 | | | | | | — | | | | | | — | | |
非流動負債合計
|
| | | | | | | | | | 12,001,273 | | | | | | 413,358 | | |
總負債
|
| | | | | | | | | | 19,518,991 | | | | | | 6,485,730 | | |
淨(負債)/資產
|
| | | | | | | | | | (3,619,435) | | | | | | 720,547 | | |
股權 | | | | | | | | | | | | | | | | | | | |
股本
|
| | | | | | | | | | 129 | | | | | | 129 | | |
可轉換貸款票據視為股權
|
| | | | | | | | | | 1,000,000 | | | | | | 1,000,000 | | |
其他儲量
|
| | | | | | | | | | 172,874 | | | | | | 104,276 | | |
留存收益
|
| | | | | | | | | | (4,792,438) | | | | | | (383,858) | | |
總股本
|
| | | | | | | | | | (3,619,435) | | | | | | 720,547 | | |
| | |
共享
大寫 |
| |
已處理CLN
作為股權 |
| |
其他
儲量 |
| |
保留
收入 |
| |
合計
|
| |||||||||||||||
| | |
£
|
| | | | | | | |
£
|
| |
£
|
| |
£
|
| ||||||||||||
2019年9月30日的餘額
|
| | | | 129 | | | | | | 1,000,000 | | | | | | 8,945 | | | | | | 61,696 | | | | | | 1,070,770 | | |
本期虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (658,756) | | | | | | (658,756) | | |
綜合總收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | (658,756) | | | | | | (658,756) | | |
以所有者身份與所有者進行的交易:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股票期權費用
|
| | | | — | | | | | | — | | | | | | 47,661 | | | | | | — | | | | | | 47,661 | | |
| | | | | — | | | | | | — | | | | | | 47,661 | | | | | | — | | | | | | 47,661 | | |
所有者在2020年3月31日的餘額
組中的 |
| | | | 129 | | | | | | 1,000,000 | | | | | | 56,606 | | | | | | (597,060) | | | | | | 459,675 | | |
當期利潤
|
| | | | — | | | | | | — | | | | | | — | | | | | | 213,202 | | | | | | 213,202 | | |
綜合總收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | 213,202 | | | | | | 213,202 | | |
以所有者身份與所有者進行的交易:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股票期權費用
|
| | | | — | | | | | | — | | | | | | 47,670 | | | | | | — | | | | | | 47,670 | | |
| | | | | — | | | | | | — | | | | | | 47,670 | | | | | | — | | | | | | 47,670 | | |
集團所有者在2020年9月30日的餘額
|
| | | | 129 | | | | | | 1,000,000 | | | | | | 104,276 | | | | | | (383,858) | | | | | | 720,547 | | |
本期虧損
|
| | | | — | | | | | | — | | | | | | — | | | | | | (4,408,580) | | | | | | (4,408,580) | | |
綜合總收入
|
| | | | — | | | | | | — | | | | | | — | | | | | | (4,408,580) | | | | | | (4,408,580) | | |
以所有者身份與所有者進行的交易:
|
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
股票期權費用
|
| | | | — | | | | | | — | | | | | | 68,598 | | | | | | — | | | | | | 68,598 | | |
| | | | | — | | | | | | — | | | | | | 68,598 | | | | | | — | | | | | | 68,598 | | |
所有者在2021年3月31日的餘額
組中的 |
| | | | 129 | | | | | | 1,000,000 | | | | | | 172,874 | | | | | | (4,792,438) | | | | | | (3,619,435) | | |
| | |
備註
|
| |
截至6個月
3月31日 2021 |
| |
截至6個月
3月31日 2020 |
| |||||||||
| | | | | | | | |
£
|
| |
£
|
| ||||||
經營活動的現金流 | | | | | | | | | | | | | | | | | | | |
現金(用於)/操作生成
|
| | | | 8 | | | | | | (1,166,170) | | | | | | (1,763,850) | | |
淨現金(用於)/經營活動產生的淨現金
|
| | | | | | | | | | (1,166,170) | | | | | | (1,763,850) | | |
投資活動產生的現金流 | | | | | | | | | | | | | | | | | | | |
個人防護用品的資本支出
|
| | | | | | | | | | (64,688) | | | | | | (4,904) | | |
無形資產資本支出
|
| | | | | | | | | | (3,059,269) | | | | | | (653,251) | | |
投資活動使用的淨現金
|
| | | | | | | | | | (3,123,957) | | | | | | (658,155) | | |
融資活動產生的現金流 | | | | | | | | | | | | | | | | | | | |
償還借款
|
| | | | | | | | | | (800,000) | | | | | | — | | |
借款收益
|
| | | | | | | | | | 10,500,000 | | | | | | 500,000 | | |
融資活動產生的淨現金
|
| | | | | | | | | | 9,700,000 | | | | | | 500,000 | | |
現金和現金等價物淨增加/(減少)
|
| | | | | | | | | | 5,409,873 | | | | | | (1,922,005) | | |
期初現金和現金等價物
|
| | | | | | | | | | 150,616 | | | | | | 3,420,730 | | |
期末現金和現金等價物
|
| | | | | | | | | | 5,560,489 | | | | | | 1,498,725 | | |
| | |
期間結束
2021年3月31日 |
| |
期間結束
2020年3月31日 |
| | ||||||||
| | |
£
|
| |
£
|
| | ||||||||
本年度日常活動損益税費/(抵免)如下:
|
| | | | | | | | | | | | | | ||
當期税
|
| | | | — | | | | | | — | | | | ||
遞延税金 | | | | | | | | | | | | | | | ||
未減免税損
|
| | | | — | | | | | | 481,153 | | | | ||
無形資產時間差異
|
| | | | | | | | | | (190,333) | | | | | |
所得税抵免/(費用)
|
| | | | — | | | | | | 290,820 | | | |
| | |
期間結束
2021年3月31日 |
| |
期間結束
2020年3月31日 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
持續運營虧損
|
| | | | (4,408,580) | | | | | | (658,756) | | |
適用税率為19%的税收抵免(2020年 - 為19%)
|
| | | | (837,630) | | | | | | (125,164) | | |
確定利潤時不可抵扣的費用的税收效應 | | | | | | | | | | | | | |
不允許支出
|
| | | | 13,034 | | | | | | 9,056 | | |
未減免税損
|
| | | | — | | | | | | 481,153 | | |
無形資產時間差異
|
| | | | — | | | | | | (190,333) | | |
未確認遞延税金的未使用税損
|
| | | | 824,596 | | | | | | 116,108 | | |
合計税收抵免
|
| | | | — | | | | | | 290,820 | | |
基本每股收益
|
| |
收入
|
| |
加權
平均 數量 個共享 |
| |
每股
金額 |
| |||||||||
| | |
£
|
| | | | | | | |
£
|
| ||||||
2021
|
| | | | (4,408,580) | | | | | | 1,286,600 | | | | | | (3.4265) | | |
2020
|
| | | | (658,756) | | | | | | 1,286,600 | | | | | | (0.5120) | | |
| | |
開發
成本 |
| |||
| | |
£
|
| |||
成本 | | | | | | | |
2020年3月31日
|
| | | | 3,928,795 | | |
添加
|
| | | | 2,863,975 | | |
2020年9月30日
|
| | | | 6,792,770 | | |
添加
|
| | | | 3,059,269 | | |
2021年3月31日
|
| | | | 9,852,039 | | |
攤銷 | | | | | | | |
2020年3月31日
|
| | | | — | | |
收費
|
| | | | — | | |
2020年9月30日
|
| | | | — | | |
收費
|
| | | | — | | |
2021年3月31日
|
| | | | — | | |
賬面淨值 | | | | | | | |
2021年3月31日
|
| | | | 9,852,039 | | |
2020年9月30日
|
| | | | 6,792,770 | | |
2020年3月31日
|
| | | | 3,928,795 | | |
| | |
2021年3月31日
|
| |
2020年9月30日
|
| ||||||
| | |
£
|
| |
£
|
| ||||||
其他債務人
|
| | | | 263,791 | | | | | | 117,563 | | |
預付款和應計收入
|
| | | | 122,848 | | | | | | 99,606 | | |
合計
|
| | | | 386,639 | | | | | | 217,169 | | |
| | |
2021年3月31日
|
| |
2020年9月30日
|
| ||||||
| | |
£
|
| |
£
|
| ||||||
流動負債 | | | | | | | | | | | | | |
貿易應付款
|
| | | | 1,017,338 | | | | | | 198,779 | | |
其他税收和社會保障
|
| | | | 265,023 | | | | | | 256,566 | | |
其他債權人
|
| | | | 40,049 | | | | | | 32,228 | | |
應計項目
|
| | | | 827,704 | | | | | | 151,478 | | |
遞延收入
|
| | | | 1,867,604 | | | | | | 1,207,467 | | |
合計
|
| | | | 4,017,718 | | | | | | 1,846,518 | | |
| | |
2021年3月31日
|
| |
9月30日
2020 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
非流動負債 | | | | | | | | | | | | | |
延期政府撥款
|
| | | | 1,149,164 | | | | | | 413,358 | | |
| | | | | 1,149,164 | | | | | | 413,358 | | |
| | |
3月31日
2021 |
| |
9月30日
2020 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
流動負債 | | | | | | | | | | | | | |
過渡財務
|
| | | | — | | | | | | 800,000 | | |
可轉換借款票據B
|
| | | | 3,500,000 | | | | | | 3,425,854 | | |
| | | | | 3,500,000 | | | | | | 4,225,854 | | |
非流動負債 | | | | | | | | | | | | | |
未來基金貸款
|
| | | | 8,814,849 | | | | | | — | | |
可轉換借款票據C
|
| | | | 2,037,260 | | | | | | — | | |
| | |
3月31日
2021 |
| |
9月30日
2020 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
公允價值 | | | | ||||||||||
過渡財務
|
| | | | — | | | | | | 800,000 | | |
可轉換借款票據A(分類為股權)
|
| | | | 1,000,000 | | | | | | 1,000,000 | | |
可轉換借款票據B
|
| | | | 3,500,000 | | | | | | 3,425,854 | | |
未來基金貸款
|
| | | | 8,814,849 | | | | | | — | | |
可轉換借款票據C
|
| | | | 2,037,260 | | | | | | — | | |
| | | | | 15,352,109 | | | | | | 5,225,854 | | |
| | |
期間結束
2021年3月31日 |
| |
期間結束
2020年3月31日 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
| | | | | | | | | | | | | |
税前虧損
|
| | | | (4,408,580) | | | | | | (949,576) | | |
調整: | | | | | | | | | | | | | |
折舊
|
| | | | 10,022 | | | | | | — | | |
貿易和其他應收賬款變更
|
| | | | (169,470) | | | | | | (30,422) | | |
貿易和其他應付款變更
|
| | | | 2,907,007 | | | | | | (928,710) | | |
股票期權費用
|
| | | | 68,596 | | | | | | 47,661 | | |
利息收入
|
| | | | — | | | | | | (50,882) | | |
應付利息
|
| | | | 426,255 | | | | | | 148,079 | | |
現金(用於)/操作生成
|
| | | | (1,166,170) | | | | | | (1,763,850) | | |
淨現金流與淨債務變動的對賬: | | | | | | | | | | | | | |
期初淨現金/(債務)
|
| | | | (4,149,384) | | | | | | 420,730 | | |
收到的設施
|
| | | | (9,700,000) | | | | | | (500,000) | | |
現金流動
|
| | | | 5,409,873 | | | | | | (1,922,005) | | |
淨現金/(債務)變動
|
| | | | (4,290,127) | | | | | | (2,422,005) | | |
期末淨現金/(債務)
|
| | | | (8,439,511) | | | | | | (2,001,275) | | |
期末淨現金/(債務)構成 | | | | | | | | | | | | | |
現金
|
| | | | 5,560,489 | | | | | | 1,498,725 | | |
銀行貸款
|
| | | | (10,500,000) | | | | | | — | | |
可轉換貸款
|
| | | | (3,500,000) | | | | | | (3,500,000) | | |
淨現金/(債務)
|
| | | | (8,439,511) | | | | | | (2,001,275) | | |
| | |
2021年3月31日
|
| |
9月30日
2020 |
| ||||||
| | |
£
|
| |
£
|
| ||||||
遞延税額構成如下: | | | | | | | | | | | | | |
無形資產時間差異
|
| | | | 1,775,367 | | | | | | 1,224,410 | | |
未減免税損
|
| | | | (1,775,367) | | | | | | (1,224,410) | | |
| | | | | — | | | | | | — | | |
展品
否 |
| |
説明
|
| |||
| | 2.1 | | | | 本公司、贊助商Centricus(僅以Centricus代表身份)、Arqit Limited(僅以Arqit Limited股東代表身份)和本公司股東之間簽署的商業合併協議,日期為2021年5月12日。該協議通過參考公司F-4表格註冊聲明附件A(文件編號333-256591)合併而成。 | |
| | 3.1 | | | | 2021年9月10日提交給美國證券交易委員會的公司殼牌公司20-F報表附件1.1為參考,修訂並重新編制了本公司的公司組織備忘錄和章程。 | |
| | 4.1 | | | |
本公司普通股證書樣本,參照本公司F-4表格註冊説明書附件4.1(檔案號333-256591)。
|
|
| | 4.2 | | | |
本公司授權證樣本,參照本公司F-4表(檔案號333-256591)註冊説明書附件4.2.
|
|
| | 4.3 | | | | Centricus與大陸股票轉讓與信託公司簽訂的Centricus認股權證協議,日期為2021年2月3日,通過引用公司F-4表格註冊説明書附件44.3(文件編號333-256591)合併。 | |
展品
否 |
| |
説明
|
| |||
| | 4.4 | | | | Centricus未發行認股權證的轉讓、假設和修訂協議,通過引用公司F-4表格註冊聲明(文件編號333-256591)附件44.3併入。 | |
| | 4.5 | | | | 本公司及其其他各方之間簽訂的登記權協議,通過引用本公司於2021年9月10日提交給證券交易委員會的20-F表格中的殼牌公司報告附件4.1合併而成。 | |
| | 5.1** | | | |
Maples和Calder(Cayman)LLP對普通股有效性的意見。
|
|
| | 5.2** | | | |
White&Case LLP對認股權證有效性的意見。
|
|
| | 10.1 | | | | Arqit有限公司與歐洲航天局於2019年7月30日簽訂的歐空局合同,通過引用公司F-4表格註冊聲明(文件編號333-256591)附件10.5併入。 | |
| | 10.2+ | | | | Arqit Limited與Qinetiq Space NV於2020年1月27日簽訂的固定價格合同,通過引用公司F-4表格註冊聲明(文件編號333-256591)附件10.6併入。 | |
| | 10.3 | | | |
公司的獎勵計劃,通過引用附件34.4併入公司的F-4表格註冊説明書(文件編號333-256591)。
|
|
| | 10.4 | | | |
董事和高級管理人員賠償協議表格,通過引用附件34.8併入
提交給證券交易委員會的20-F表格中的殼牌公司報告 2021. |
|
| | 10.5* | | | |
修改和重新簽署的禁售協議格式。
|
|
| | 21.1 | | | |
2021年9月10日提交給美國證券交易委員會的《公司殼牌公司報告20-F表》中引用附件8.1合併的公司子公司清單。
|
|
| | 23.1** | | | | Centricus的獨立註冊會計師事務所Marcum LLP同意。 | |
| | 23.2* | | | |
本公司獨立註冊會計師事務所PKF Littlejohn LLP同意。
|
|
| | 23.3** | | | |
Maples和Calder(Cayman)LLP同意(包含在附件5.1中)。
|
|
| | 23.4** | | | |
White&Case LLP同意(包含在附件5.2中)。
|
|
| | 24.1** | | | |
授權書(包含在註冊聲明的簽名頁上)。
|
|
|
名稱
|
| |
職位
|
|
|
/s/大衞·威廉姆斯
大衞·威廉姆斯
|
| | 董事兼首席執行官 | |
|
*
Nick Pointon
|
| | 董事兼首席財務官 | |
|
*
卡洛·卡拉布裏亞
|
| | 導演 | |
|
*
斯蒂芬·錢德勒
|
| | 導演 | |
|
*
Manfredi Lefebvre d‘Ovidio
|
| | 導演 | |
|
*
VeraLinn Jamieson
|
| | 導演 | |
|
*
加思·裏奇
|
| | 導演 | |
|
*
斯蒂芬·威爾遜
|
| | 導演 | |
| * | | |
/s/大衞·威廉姆斯
大衞·威廉姆斯
事實律師 |
|