Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Share-based compensation (Tables)

v3.22.2.2
Share-based compensation (Tables)
12 Months Ended
Sep. 30, 2022
Share-based compensation  
Summary of share-based compensation expense

    

2022

    

2021

    

2020

 

$'000

$'000

 

$'000

Share option charge included in administrative expenses

177

165

 

122

RSU compensation for the year included in administrative expenses

 

22,738

 

22,915

165

 

122

Summary of share options granted during the period

    

2022

2021

2020

    

    

Weighted

    

Weighted

    

    

Weighted

Average

Average

Average

Number of

Exercise

Number of

Exercise

Number of

exercise

    

Share options

    

Price ($)

    

Share options

    

Price (£)

    

Share options

    

Price (£)

Outstanding at beginning of period

8,451,872

0.0001

161,250

0.0001

72,700

0.0001

Granted during the period

 

 

55,210

0.0001

 

88,550

 

0.0001

Forfeited/lapsed during the period

 

(447,058)

 

0.0001

(32,963)

0.0001

 

 

Exercised during the period

 

 

 

 

Outstanding at end of period

 

8,004,813

 

0.0001

183,497

0.0001

 

161,250

 

0.0001

Exercisable at end of period

 

1,253,062

17,167

 

 

  

Summary of inputs into the Black-Scholes model

    

2022

    

2021

    

2020

 

Weighted average share price (£)

 

3.30

 

3.30

Weighted average exercise price (£)

 

0.0001

 

0.0001

Expected volatility

 

50

%  

50

%

Expected life

 

 

5 years

 

5 years

Risk-free rate

 

0.1

%  

0.1

%

Expected dividend yield

 

0

%  

0

%

Summary of RSU

    

2022

    

    

Weighted

    

Weighted

Average

Average

grant date fair

remaining term

Number of

value per share

to vest/distribute

    

awards

    

Price ($)

    

(yrs)

Outstanding at beginning of period

Granted during the period

 

2,758,039

 

17.52

Forfeited/lapsed during the period

 

(71,968)

 

15.23

Vested during the period

 

 

Outstanding at end of period

 

(2,686,071)

17.58

1.4