They had 8k of revenue in the annual report from graphene sales last financial year up from 1.5k, that should be the chemetall revenue and cashflow seems to lag revenue recognition by a long period.
The restructure of how the assets are held also seems to be a result of mistake management made in terms of attribution of expenses for development in the different jurisdictions and their tax deductibility. Not surprising given its a small company than now has significant expenditure in 4 separate countries with differing tax law and rebates for R&D in all of them.
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