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

Cash generated from operations (Details)

v3.22.2.2

Cash generated from operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Cash generated from operations
Profit/(loss) before tax	$ 65,075	$ (271,729)	$ (1,137)
Adjustments for:
Depreciation	1,292	53	5
Change in trade and other receivables	(17,949)	(6,132)	(173)
Change in trade and other payables	5,586	(1,290)	(1,285)
Share option charge	22,915	166	122
Finance income			(65)
Interest payable	221	1,078	393
Change in fair value of warrants	(117,394)	98,090
Payment of interest portion of lease liabilities	(197)
IFRS 2 adjustment relating to reverse acquisition		155,460
Cash (used in)/generated from operations	(40,451)	(24,304)	(2,140)
Reconciliation of net cashflow to movements in net debt:
Opening net cash/(debt)	86,966	(5,265)	929
Convertible facilities received		(14,148)	(1,680)
Borrowings received		(5,042)
Net interest charge		(100)	(332)
Facilities converted		18,864
Repayment of borrowings		6,120
Movement in cash	(28,975)	86,765	(4,225)
Movement on foreign exchange	(9,025)	(228)	43
Movement in net cash/ (debt)	(38,000)	92,231	(6,194)
Closing net cash/(debt)	48,966	86,966	(5,265)
Composition of closing net cash/(debt)
Cash	48,966	86,966	195	$ 4,227
Bank loans			(1,034)
Convertible loans			(4,426)
Net cash/(debt)	$ 48,966	$ 86,966	$ (5,265)	$ 929

- Definition

Adjustments for reverse acquisition expense

+ References

No definition available.

+ Details

Name:	arqq_AdjustmentsForReverseAcquisitionExpense
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- References

No definition available.

+ Details

Name:	arqq_CompositionOfClosingNetCashDebtAbstract
Namespace Prefix:	arqq_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

Represents the carrying amount of convertible loans as of balance sheet date.

+ References

No definition available.

+ Details

Name:	arqq_ConvertibleLoans
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Decrease in net debt from facilities converted

+ References

No definition available.

+ Details

Name:	arqq_DecreaseInNetDebtFromFacilitiesConverted
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Decrease in net debt from repayments of borrowings

+ References

No definition available.

+ Details

Name:	arqq_DecreaseInNetDebtFromRepaymentsOfBorrowings
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Increase (decrease) in net debt from interest expense (income)

+ References

No definition available.

+ Details

Name:	arqq_IncreaseDecreaseInNetDebtFromInterestExpenseIncome
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Increase (decrease) in net debt from movements on foreign exchange

+ References

No definition available.

+ Details

Name:	arqq_IncreaseDecreaseInNetDebtFromMovementsOnForeignExchange
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Increase in net debt from borrowings received

+ References

No definition available.

+ Details

Name:	arqq_IncreaseInNetDebtFromBorrowingsReceived
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Increase in net debt from convertible facilities received

+ References

No definition available.

+ Details

Name:	arqq_IncreaseInNetDebtFromConvertibleFacilitiesReceived
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

The increase (decrease) in net cash/ (debt).

+ References

No definition available.

+ Details

Name:	arqq_MovementInNetCashDebt
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Payments of interest on lease liabilities

+ References

No definition available.

+ Details

Name:	arqq_PaymentsOfInterestOnLeaseLiabilities
Namespace Prefix:	arqq_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- References

No definition available.

+ Details

Name:	arqq_ReconciliationOfNetCashflowToMovementsInNetDebtAbstract
Namespace Prefix:	arqq_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

Adjustments for decrease (increase) in trade and other receivables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other receivables; Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2021-01-01
-Paragraph 20
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Adjustments for depreciation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

+ References

+ Details

Name:	ifrs-full_AdjustmentsForDepreciationExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Adjustments for finance income to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Finance income; Profit (loss)]

+ References

+ Details

Name:	ifrs-full_AdjustmentsForFinanceIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]

+ References

+ Details

Name:	ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

- Definition

Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]

+ References

+ Details

Name:	ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

Adjustments for interest expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Interest expense; Profit (loss)]

+ References

+ Details

Name:	ifrs-full_AdjustmentsForInterestExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- References

No definition available.

+ Details

Name:	ifrs-full_AdjustmentsForReconcileProfitLossAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2021-01-01
-Paragraph 20
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_AdjustmentsForSharebasedPayments
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 7
-IssueDate 2021-01-01
-Paragraph 45
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_45&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B13
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B
-URIDate 2021-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 54
-Subparagraph i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_i&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_CashAndCashEquivalents
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- References

No definition available.

+ Details

Name:	ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

The cash from (used in) the entity's operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2021-01-01
-Section A Statement of cash flows for an entity other than a financial institution
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A__IAS07_IE_A_TI
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 7
-IssueDate 2021-01-01
-Paragraph 20
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_20&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_CashFlowsFromUsedInOperations
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

- Definition

The increase (decrease) in cash and cash equivalents before the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]

+ References

+ Details

Name:	ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

- Definition

The amount of loans received.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 112
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_LoansReceived
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

The amount of net debt of the entity.

+ References

+ Details

Name:	ifrs-full_NetDebt
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

The profit (loss) before tax expense or income. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 28
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_b&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 8
-IssueDate 2021-01-01
-Paragraph 23
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard
-URIDate 2021-03-24

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 103
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_103&doctype=Standard
-URIDate 2021-03-24

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 102
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard
-URIDate 2021-03-24

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2021-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2021-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_ProfitLossBeforeTax
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration