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 payments (Tables)

v3.21.2

Share-based payments (Tables)

12 Months Ended

Sep. 30, 2021

Share-based payments

Summary of share options granted during the period


	2021		2020		2019
		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	161,250	0.0001	72,700	0.0001	8,700	0.0001
Granted during the period	55,210	0.0001	88,550	0.0001	64,000	0.0001
Forfeited/lapsed during the period	(32,963)	0.0001	—	—	—	—
Exercised during the period	—	—	—	—	—	—
Outstanding at end of period	183,497	0.0001	161,250	0.0001	72,700	0.0001
Exercisable at end of period	17,167		—		—

Summary of inputs into the Black-Scholes model


	2021		2020		2019
Weighted average share price (£)	3.30		3.30		2.95
Weighted average exercise price (£)	0.0001		0.0001		0.0001
Expected volatility	50	%	50	%	50	%
Expected life	5 years		5 years		5 years
Risk-free rate	0.1	%	0.1	%	0.1	%
Expected dividend yield	0	%	0	%	0	%

Summary of share option charge


	2021	2020	2019
	$	$	$
Share option charge included in administrative expenses	165,570	121,597	11,392
	165,570	121,597	11,392

- 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

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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 2020-01-01
-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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2020-01-01
-Paragraph 50
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