Consolidated Statement of Financial Position

as at 30 September 2020

	Notes	30 September 2020 €000	30 September 2019 €000 Restated	30 September 2018 €000 Restated
Non-current assets
Intangible assets – goodwill	15	46,795	49,800	45,940
Intangible assets – other	16	306,431	326,718	311,129
Property, plant and equipment	18	51,639	53,532	47,011
Right-of-use assets	19	11,635	11,817	9,932
Investment in equity accounted investee	23	2,100	16,458	16,994
Deferred tax assets	13	1,903	674	589
Other assets	22	4,483	4,720	4,742
		424,986	463,719	436,337
Current assets
Inventories	20	44,986	43,059	30,711
Trade and other receivables	21	92,383	111,039	119,238
Other assets		-	-	135
Current tax assets	13	3,870	3,588	863
Short-term deposits	33	18,132	-	-
Cash and cash equivalents	34	42,747	63,437	50,143
		202,118	221,123	201,090
Total assets		627,104	684,842	637,427
Non-current liabilities
Borrowings	24	70,539	105,425	81,300
Other financial liabilities	25	11,632	16,034	11,168
Deferred tax liabilities	13	47,229	53,500	47,696
Provisions	26	1,249	1,234	1,082
Trade and other payables	28	355	331	287
		131,004	176,524	141,533
Current liabilities
Trade and other payables	28	79,903	77,362	70,634
Borrowings	24	-	2	16
Other financial liabilities	25	5,894	4,408	3,019
Income tax payable	13	4,562	5,883	8,149
Indirect tax payable	27	57,824	59,714	62,058
Provisions	26	805	173	717
		148,988	147,542	144,593
Total liabilities		279,992	324,066	286,126
Net assets		347,112	360,776	351,301
Capital and reserves
Issued capital	29	23,625	23,625	23,625
Merger reserve	29	99,033	99,033	99,033
Consolidation reserve	29	5,130	5,130	5,130
Own share reserve	29	(3,938)	(2,718)	(3,370)
Other reserve	29, 36	12,935	12,566	11,406
Foreign currency translation reserve	29	(4,472)	9,774	13,915
Retained earnings		214,799	213,366	201,562
Total equity		347,112	360,776	351,301
Total equity and liabilities		627,104	684,842	637,427