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

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

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- General information and significant accounting policies (Policies)
Notes Tables
Notes Details

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

- Definition

The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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- Definition

The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 45
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45&doctype=Standard
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- Definition

The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 45
-Subparagraph b
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- References

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- Definition

The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss).

+ References

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-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 50
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_50&doctype=Standard
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