v3.26.3
Share-based payments (Tables)
6 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
Schedule of reconciliation to statement of profit or loss

Reconciliation to the statement of profit or loss

 

   2026   2025 
   Six months ended 30 June 
   2026   2025 
   €’000   €’000 
RSUs   1    5 
Incentive shares   -    (2)
Share options   233    435 
Element advisory agreements   528    - 
Share-based payment expense   762    438 
Schedule of share options

No share options were granted, forfeited or exercised during the six months ended 30 June 2026. The expense for the period of €233k relates to the options granted to employees and directors in 2025, which vest quarterly with service.

 

  

Number of

options

  

Weighted

average

exercise price

  

Weighted

average grant

date fair value

 
Outstanding at 1 January 2026   896,385   $11.47   $7.49 
Granted during the period   -           
Forfeited during the period   -           
Exercised during the period   -           
Outstanding at 30 June 2026   896,385   $11.47   $7.49 
Exercisable at 30 June 2026   312,573           
Schedule of element advisory agreement

 

   Shares  

Fair value per

share

   €’000 
Advisory fee - Class A Ordinary Shares issued 20 February 2026   95,000   $3.34    267 
Advisory fee - pre-funded warrants   190,000   $3.34    535 
Milestone fee - shares at $5.83 / $9.72 / $15.50   405,000         528 
Total element advisory agreements   690,000         1,330