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

Cash generated from operations (Details)

v3.21.2
Cash generated from operations (Details) - USD ($)
 9 Months Ended 12 Months Ended
Sep. 30, 2019
Sep. 30, 2021
Sep. 30, 2020
Dec. 31, 2018
Sep. 30, 2018
Cash generated from operations          
(Loss) / profit before tax $ 783,847 $ (271,729,101) $ (1,136,853)    
Adjustments for:          
Depreciation 308 52,550 4,787    
Change in trade and other receivables (57,608) (6,131,559) (173,204)    
Change in trade and other payables 3,632,800 (1,289,125) (1,283,887)    
Share option charge 11,392 165,570 121,597    
Finance income (510,252)   (64,902)    
Interest payable 88,466 1,078,070 392,783    
Change in fair value of warrants   98,090,070      
IFRS 2 adjustment relating to reverse acquisition   155,459,939      
Cash (used in)/generated from operations 3,948,953 (24,303,586) (2,139,679)    
Reconciliation of net cashflow to movements in net debt:          
Opening net cash/(debt)   (5,265,371) 929,056    
Convertible facilities received 3,706,686 14,147,700 1,679,652    
Borrowings received   (5,041,971)      
Net interest charge 409,218 (99,904) 332,124    
Facilities converted   18,863,600      
Repayments of borrowings   6,119,891      
Movement in cash 3,916,045 86,765,376 (4,225,118)    
Movement on foreign exchange   (228,132) 42,468    
Movement in net cash/ (debt) 618,577 92,231,160 (6,194,427)    
Closing net cash/(debt) 929,056 86,965,789 (5,265,371)    
Composition of closing net cash/(debt)          
Cash 4,226,524 86,965,789 194,602 $ 310,479  
Bank loans     (1,033,632)    
Convertible loans (3,297,468)   (4,426,340)    
Net cash/(debt) $ 929,056 $ 86,965,789 $ (5,265,371)   $ 310,479