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Half-year Report

15th Sep 2025 07:00

RNS Number : 3016Z
Windar Photonics PLC
15 September 2025
 

15 September 2025

("Windar", the "Company" or the "Group")

Interim Results

Demand Broadening and On Track to Deliver for FY25

Windar Photonics plc (AIM: WPHO), the technology group that has developed its WindEye and WindTimizer LiDAR wind sensors and its related Nexus OS software suite designed to efficiently and cost effectively increase the power output and reduce lifetime operating costs of electricity generating wind turbines, today announces its unaudited results for the 6 months ended 30 June 2025. 

H1 2025 Highlights

Financial:

· Revenue up 18% to €2.7m (H1 2024: €2.3m) which with a strong concentration of upcoming sales in Q3 and Q4, makes the Company well placed for FY25.

· Continued gross margin progression of +2%-points vs. H1 2024 as first software revenues are reflected and the focus on profitability is maintained.

· EBITDA loss (before warrant / share-based payments) of €0.2m (H1 2024 loss: €0.1m). EBITDA was impacted negatively (€0.4) by strategic decision to increase marketing investment.

· Loss after tax of €0.7m (H1 2024: €0.3m).

· Basic loss per share of €0.01ps (H1 2024: €0.004ps).

· Strong cash position to support future investment of €6.0m as at 30 June 2025 (H1 2024: €2.8m).

· Adverse currency effects with €0.5m loss in H1 following relative sterling weakness and the impact from main revenue generating currencies down by 8-9% compared to end 2024.

· COGS at the end of period reduced by 15% compared to end of 2024 which offsets the negative currency impacts in coming periods. 

Operational:

· Demand is broadening alongside the increased investment in marketing the Company's expanding product range:

Optimization solution now controls more than 20% of all installed Vestas V82s in North America as per end of June 2025

Increased potential sales activity in North America and Asia (outside China) with discussions and a number of test projects underway on a broad number of turbine platforms.

First direct test project (no distributor in chain) started on a major Goldwind wind farm in China.

All of which supports additional growth in 2026 and beyond

· Significant investment in people, product development and manufacturing capacity to scale the business to match market opportunity

· Excellent customer feedback from the Cleanpower fair in Phoenix, with interest in both our turbine optimization solutions and upcoming launch of the Nexus TPM module (Turbine Performance Monitoring).

· End of June the Company moved into new manufacturing facilities in Copenhagen enabling a potential quintupling of production capacity.

· As with wider markets, the introduction of import tariffs into North America, created initial uncertainty and slowed decision making. More recently however, the Company has seen normal business resume, as evidenced by the significant North American contract signed in August.

Service Offering Strategy

· In H1 2025, the Company delineated its service offerings into the following two categories:

1. Turbine optimization solutions focused on delivering increased power production and alleviating turbine loads primarily at high wind speeds on existing wind turbines. This is supported by the WindEYE Lidar, the WindTimizer software solution and the Nexus OS.

2. Turbine monitoring solutions focused on delivering a unique high precision turbine efficiency monitoring solution. This will be supported by the upcoming license-based Nexus TPM module and additional software modules planned for the coming years. All future modules are planned to be add-on software modules for clients that already have Lidars and the Nexus OS software installed.

Trading/Operation Post H1 and Outlook

· In August, the Company won a significant US order for US$2.6m, under the new import tariff and tax credit regime, to retrofit Vestas V82s in Q3 2025 whereby our optimization solution will control more than 25% of all V82 turbines in North America when installed. 

· First test result from above mentioned direct test project in China already proved substantial potential power gains with increased expectations to convert into a major order in the near future.

· New VP of Sales for Americas hired in September with main focus on targeting the remaining 75% V82 turbines in North America still not controlled by our Optimization solution and further expanding our solution into new turbine platforms.

· New VP of Sales for Europe hired in August in order to basically initiate sales activities in the region.

· Vestas Multibrand Service (APAC region) agreed to market our solutions broadly in the Asian region including in China. 

· Despite currency headwinds and initial uncertainty caused by tariffs, the Company is well placed, with orders for delivery in H2 2025 of €3.6m as of August 2025 further supported by the pipeline and the above strengthening of our sales organization, to meet full year market expectations.

Jørgen Korsgaard Jensen, Chief Executive, commented:

"With sales and orders for 2025 already standing at 138% of 2024 revenue at the end of August 2025 and with the current cash position, the Company is well positioned to deliver on its considerable potential. The funding provided from last year's two funding rounds has enabled the Company to accelerate its sales and production activities, reflected in increased demand across multiple markets. Whilst there is much to be done in the second half, our sales pipeline and expanded production capacity give us confidence that we are well placed. 

We are making significant progress both in attracting new customers in North America, and towards expanding new and existing customers onto additional turbine platforms. This will be further enhanced by the recent appointments of senior VPs of Sales for Europe and the US. This, combined with the planned launch of the TPM module in Q4 2025, makes the longer-term opportunity for Windar increasingly exciting."

For further information, please contact:

Windar Photonics plc

Jørgen Korsgaard Jensen, CEO

Tel: +45 24234930

 

 

Grant Thornton UK LLP

Nominated Adviser

Philip Secrett / Harrison Clarke / Elliot Peters

Tel: +44 (0) 20 7383 5100

Dowgate Capital

Broker

James Serjeant / Russell Cook

Tel: +44 (0) 20 3903 7715

 

Novella Communications

Tim Robertson / Safia Colebrook

Tel: +44 (0) 20 3151 7008

 

CHAIRMAN'S STATEMENT

I am pleased to report on a successful period for the business. Our investment in people, product development and manufacturing capacity has meant the Company has established a commercial and logistical base from which we are now able to pursue the growth opportunities currently arising from multiple customers across multiple regions.

Strategic Development

In the first half of 2025 Windar achieved three key milestones:

1. Delivered and installed a $2.5m order in North America

2. Initiated testing on multiple new turbine platforms.

3. Moved to a new future proof manufacturing facility, quintupling capacity and creating a platform for long-term growth

Current sales development with both new and existing customers on Vestas installations and in relation to expanding installations onto additional turbine platforms (including GE and Senvion) in the North American market gives increasing confidence over the medium to long term opportunity for sales and quality of earnings growth across all markets globally.

Our active product development now means that the proven 3-4% turbine performance improvement from installation of our WindEye and WindTimizer products will increasingly become an entry level benefit with our Nexus software range providing the opportunity for significantly enhanced turbine performance, data driven maintenance planning and turbine life extension.

The opportunity for further developments in our suite of Nexus turbine performance enhancing software not only introduces new, recurring revenue streams but also supports our accelerating sales development activity, particularly across North America as well as our gross margin development.

Given the current cash position, Windar will not be constrained by factors impacting short-term working capital and whilst growth in 2025 will be concentrated in the final 6 months of the year we remain confident of the full year outcome.

These developments leave the Company with a very exciting opportunity to develop the scale and value of the business. The Board are committed to delivering this value as both Directors and shareholders in the Company.

Trading and Financial Performance

In December 2024 we were pleased to announce a $2.5m order further expanding a relationship with a significant turbine operator in the North American market. This order was successfully delivered and installed over the course of H1 2025, reflecting increase in the period over H1 2024 of 18% from €2.3m to €2.7m. The second half of the year is expected to be stronger with growth from expanding existing markets and a strong pipeline in new regions. This was against the headwind of adverse currency movements, in particular our main revenue generating currencies, being the USD and RMB, which declined by 8-9% over the period relative to the EUR,

Gross Margin improved by +2%-points versus H1 2024, illustrating the anticipated benefits of the introduction of software revenues, increasing volume and of our increasing geographically diverse sales.

To facilitate the rapid growth of the business certain strategic overheads have been increased. These developments are closely controlled and reflect the infrastructure and new hires necessary to deliver the anticipated profit development, including a new upgraded facility to increase production capacity.

An EBITDA loss of €0.3m (before share-based payments) versus the prior first half loss of €0.1m from one-off costs related to moving to new manufacturing facilities and marketing investment. With the sales activity anticipated in H2 in relation to the marketing investments we remain confident of full year turnout.

Currency loss of €0.5m in the first six months, attributable in part to the capital raise in December 2024. The proceeds from the capital raise having been kept in GBP accounted for half of the currency loss for the period. The USD and RMB has declined by 8-9%, which has impacted Windar operationally in the Shanghai office and in relation to our North American customers.

The Group finished the half year with gross cash of €6.0m, an increase of €3.3m from the last half year's gross cash. Working capital movements directly driven by sales activity around the half year increased working capital by €2.4m year on year. We anticipate that short-term working capital movements will become less pronounced as the number of deliveries increases and phasing normalizes.

Employees

Recognising that there is much to do for Windar to achieve its full potential, it is appropriate to recognize the contribution and dedication of our employees in achieving the key milestones noted above. In particular the development and testing of the TPM module, which is expected to be launched in Q4 has required particular dedication from our development team. The success of the Nexus software launch from 2024 and the coming launch of the TPM module provides a platform for future growth - and the efforts of our team are much appreciated.

Outlook 

With a strong team, an increasingly robust sales pipeline, a strong balance sheet, ongoing successful product development, increased manufacturing capacity, greater supply chain resilience and increasing addressable markets, the Board looks to the future with confidence.

 

David Lis

Chairman

 

 

 

 

 

 

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

FOR THE SIX MONTHS ENDED 30 JUNE 2025

 

Six months

ended 30 June 2025

 

Six months ended 30

June 2024

 

Year ended 31 December

2024

(unaudited)

(unaudited)

(audited)

Note

Revenue

2,716,609

2,296,781

4,560,515

Cost of goods sold

(1,033,748)

(907,577)

(1,990,513)

Gross profit

1,682,861

1,389,204

2,570,002

Administrative expenses

(2,172,816)

(1,623,482)

(3,433,049)

Other operating income

Exceptional (expenses)/income

-

-

-

-

-

(221,557)

Loss from operations

(489,955)

(234,278)

(1,084,604)

Finance income

132,347

-

38,225

Finance expenses

(558,307)

(30,528)

(75,651)

Loss before taxation

(915,915)

(264,806)

(1,122,030)

 

Taxation

 

186,586

 

(32,016)

 

215,840

Loss for the period

(729,329)

(296,822)

(906,190)

Other comprehensive income

Items that will or maybe reclassified to profit or loss:

Exchange losses arising on translation of foreign operations

 

(135,956)

 

(17,664)

 

(35,757)

 

Total comprehensive loss for the period

 

(865,285)

 

(314,569)

 

(941,947)

 

 

Loss per share for loss attributable to the ordinary equity holders of Windar Photonics plc

Basic and diluted, cents per share

2

(0.8)

(0.4)

(1,1)

CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025

 

 

As at 30 June 2025

 

As at 30 June 2024

As at 31 December

2024

(unaudited)

(unaudited)

(audited)

Notes

Assets

Non-current assets

Intangible assets

1,573,993

1,559,198

1,764,959

Property, plant & equipment

Right of use asset

716,428

13,090

290,531

42,415

419,069

28,839

Deposits

93,694

40,059

40,684

Total non-current assets

2,397,205

1,932,203

2,253,551

 

 

 

Current assets

Inventory

3

1,856,835

1,037,619

1,361,581

Trade receivables

4

1,730,514

1,265,083

4,304,399

Other receivables

4

449,579

224,109

242,011

Tax credit receivables

4

432,928

118,999

246,377

Prepayments

195,728

10,387

164,866

Cash and cash equivalents

6,030,175

2,763,637

7,066,338

Total current assets

10,695,759

5,419,834

13,385,572

Total assets

13,092,964

7,352,037

15,639,123

 

Equity

Share capital

5

1,167,248

985,971

1,163,251

Share premium

27,808,122

21,203,127

27,635,201

Merger reserve

2,910,866

2,910,866

2,910,866

Foreign currency reserve

(230,201)

(76,152)

(94,245)

Accumulated loss

(21,350,852)

(20,148,553)

(20,663,066)

Total equity

10,305,183

4,875,259

10,952,007

 

Non-current liabilities

Warranty provisions

Holiday Allowance provision

Right of use liablility

 

6

36,993

148,803

-

28,160

140,599

-

36,997

142,697

-

Loans

6

709,305

1,173,230

804,822

Total non-current liabilities

895,101

1,341,989

984,516

 

Current liabilities

Trade payables

7

490,650

56,120

395,386

Other payables and accruals

7

713,740

466,501

650,248

Contract liabilities

7

204,838

128,270

1,809,370

Right of use liability

7

13,734

43,783

30,257

Provisions

7

-

-

221,557

Loans

7

469,718

440,115

595,782

Total current liabilities

1,892,681

1,134,789

3,702,600

Total liabilities

2,787,782

2,476,778

4,687,116

Total equity and liabilities

13,092,964

7,352,037

15,639,123

CONSOLIDATED CASH FLOW STATEMENT FOR THE SIX MONTHS ENDED 30 JUNE 2025

 

Six months

ended 30 June 2025

Six months

ended 30 June 2024

 

Year ended 31 December 2024

(unaudited)

(unaudited)

(audited)

Loss for the period before tax

(915,915)

(264,806)

(1,122,030)

Adjustments for:

Finance expenses

425,960

30,528

37,426

Amortisation

176,234

48,480

269,578

Depreciation - property, plant and equipment

Depreciation - right of use assets

42,630

13,888

34,721

14,091

40,808

28,236

Received tax credit

-

-

246,413

Taxes paid

Foreign exchange difference

-

(135,956)

-

(17,664)

1,344

(35,757)

Share option and warrant cost

41,543

49,645

144,500

(351,616)

(105,005)

(389,482)

Movements in working capital

Changes in inventory

(495,255)

(318,636)

(642,598)

Changes in receivables

2,366,317

(807,832)

(3,865,050)

Changes in prepayments

(30,861)

119,164

(35,316)

Changes in deposits

(53,010)

(1,796)

(2,422)

Changes in trade payables

95,264

(516,112)

(176,846)

Changes in contract liabilities

(1,604,532)

(123,408)

1,557,692)

Changes in warranty provision

(4)

2,663

11,504

Changes in other payables and provision

(158,064)

(6,307)

398,995

Cash flow (used in) operations

(231,761)

(1,757,269)

(3,143,523)

 

Investing activities

Payments for intangible assets

Payments for tangible assets

(136,310)

(192,555)

(273,893)

-

(573,093)

(277,422)

Grants received

-

13,967

29,894

Cash flow (used in) investing activities

(328,865)

(259,926)

(820,621)

 

Financing activities

Proceeds from issue of share capital

176,917

5,394,280

12,340,702

Costs associated with the issue of share capital

-

(519,104)

(856,171)

Lease payments

(15,299)

(15,534)

(29,625)

Repayment of loans

(211,409)

(203,076)

(530,280)

Interest (paid)/received

(425,231)

(29,168)

(34,535)

Cash flow from financing activities

(475,022)

4,627,398

10,890,091

 

 

Net (decrease)/increase in cash and cash equivalents

 

 

(1,035,648)

 

 

2,610,203

 

 

6,925,947

Exchange differences

(516)

1,254

(11,789)

Cash and cash equivalents at the beginning of the period

7,066,338

152,180

152,180

 

Cash and cash equivalents at the end of the period

 

6,030,174

 

2,763,637

 

7,066,338

INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE SIX MONTHS ENDED 30 JUNE 2024

 

Share Capital

Share Premium

Merger reserve

Foreign currency reserve

Accumulated

Losses

 

Total

At 1 January 2024

834,771

16,479,150

2,910,866

(58,488)

(19,901,376)

264,923

 

New shares issued

151,200

5,085,736

-

-

-

5,236,936

Share option and warrant costs

-

(361,759)

-

-

-

(361,759)

Transaction with owners

151,200

4,723,977

-

-

-

4,875,177

 

Comprehensive loss for the period

 

-

 

-

 

-

 

-

 

(296,822)

 

(296,822)

Warant reserve

49,645

49,645

Other comprehensive loss

-

-

-

(17,664)

-

(17,664)

Total comprehensive income

-

-

-

(17,664)

(247,177)

(264,841)

At 30 June 2024

985,971

21,203,127

2,910,866

(76,152)

(20,148,553)

4,875,259

 

New shares issued

 

177,280

 

6,926,486

 

-

 

-

 

-

 

7,103,766

Costs associated with capital raise

-

(494,412)

-

-

-

(494,412)

Transaction with owners

177,280

6,432,074

-

-

-

6,609,354

 

Comprehensive loss for the period

 

-

 

-

 

-

 

-

 

(609,368)

 

(609,368)

Warrants reserve

-

-

-

-

94,855

94,855

Other comprehensive income

-

-

-

(18,093)

-

(18,093)

Total comprehensive income

-

-

-

(18,093)

(514,513)

(532,606)

At 31 December 2024

1,163,251

27,635,201

2,910,866

(94,245)

(20,663,066)

10,952,007

New shares issued

3,997

172,921

-

-

-

176,918

Share option and warrant costs

-

-

-

-

-

-

Transaction with owners

3,997

172,921

-

-

-

176,918

 

Comprehensive loss for the period

 

-

 

 

-

 

 

-

 

 

-

 

 

(729,329)

 

 

(729,329)

 

Warrant reserve

-

-

-

-

41,543

41,543

Other comprehensive Income

-

-

-

(135,956)

-

(135,956)

Total comprehensive loss

-

-

-

(135,956)

(770,872)

(823,742)

At 30 June 2025

1,167,248

27,808,122

2,910,866

(230,201)

(21,350,852)

10,305,183

 

1. BASIS OF PREPARATION

The financial information for the six months ended 30 June 2025 and 30 June 2024 does not constitute the Groups statutory financial statements for those periods with the meaning of Section 434(3) of the Companies Act 2006 and has neither been audited or reviewed pursuant to guidance issued by the Auditing Practices Board. The annual financial statements of Windar Photonics plc are prepared in accordance with International Financial Reporting Standards. The principal accounting policies used in preparing the Interim financial statements are those that the Group expects to apply in its financial statements for the year ended 31 December 2025 and are unchanged from those disclosed in the Group's Annual Report for the year ended 31 December 2024. The comparative financial information for the year ended 31 December 2024 included within this report does not constitute the full statutory accounts for that period. The statutory Annual Report and Financial Statements for 2024 have been filed with the Registrar of Companies. The Independent Auditor's Report on the Annual Report and Financial Statements for 2024 was unqualified but included a reference to the material uncertainty related to going concern in respect of the timing of future revenues without qualifying their report and did not contain a statement under section 498(2)-498(3) of the Companies Act 2006. After making enquiries, the directors have a reasonable expectation that the Group has adequate resources to continue operating for the next 12 months. Accordingly, they continue to adopt the going concern basis in preparing the half yearly condensed consolidated financial statements. This interim report was approved by the directors.

2. Loss per share

 

The loss and weighted average number of ordinary shares used in the calculation of basic loss per share are as follows:

Six months

ended 30 June 2025

Six months

ended 30 June 2024

Year ended 31 December

2024

 

Loss for the period (€)

(729,329)

(296,822)

(906,190)

Weighted average number of ordinary shares for the purpose of basic earnings per share

 

96,367,826

 

81,287,870

 

78,937,487

Basic loss and diluted, cents per share

(0.8)

(0.4)

(1.1)

 

There is no dilutive effect of the warrants as the dilution would reduce the loss per share.

 

3. Inventory

 

As at 30 June 2025

 

As at 30 June 2024

As at 31 December

2024

Raw materials

981,208

714,571

484,493

Work in progress

154,198

92,480

79,904

Finished goods

721,429

230,568

797,194

Inventory

1,856,8353

1,037,619

1,361,581

 

 

4. Trade and other receivables

 

As at 30 June 2025

 

As at 30 June 2024

As at 31 December

2024

Trade receivables

1,730,514

1,265,083

4,304,399

Less; provision for impairment of trade receivables

-

-

-

Trade receivables - net

1,730,514

1,265,083

4,304,399

Total financial assets other than cash and cash equivalents classified at amortized costs

 

1,730,514

 

1,265,083

 

4,304,399

Tax receivables

432,928

118,999

246,377

Other receivables

449,579

224,109

242,011

Total other receivables

882,507

343,108

488,388

 

Total trade and other receivables

 

2,613,021

 

1,608,191

 

4,792,787

Classified as follows: Current Portion

 

2,613,021

 

1,608,191

 

4,792,787

 

 

5. Share capital

 

Number of

shares

 

Shares as 30 June 2024

81,287,870

834,771

Issue of shares for cash

14,750,000

328,480

 

Shares at 31 December 2024

 

96,037,870

 

1,163,251

 

Issue of shares for cash

 

329,956

 

3,997

 

Shares at 30 June 2025

 

96,367,826

 

1,167,248

 

At 30 June 2025, the share capital comprises 96,367,826 shares of 1 pence each.

6. Borrowings

 

The carrying value and fair value of Group's borrowings are as follows:

Six months

ended 30 June 2025

Six months

ended 30 June 2024

Year ended 31 December

2024

 

Growth Fund Loans (including accrued interest)

 

1,179,023

 

1,613,345

 

1,400,604

Current portion of Growth Fund Loans

(469,718)

(440,115)

(595,782)

Holiday Accruals

148,803

140,599

142,697

Total non-current financial liabilities measured at amortised costs

 

858,108

 

1,313,829

 

947,519

 

The Growth Fund Loans include two separate loans. All conditions for the loans are unchanged to the position at the end of year 2024.

 

All loans are denominated in Danish Kroner.

 

 

 

7. Trade and other payables

 

 

As at 30 June 2025

 

As at 30 June 2024

As at 31 December

2024

 

Trade payables

490,650

56,120

395,386

Other payables and accruals

628,063

362,823

438,042

Payables to Directors

85,677

103,678

212,206

Right of use liability

13,734

43,783

30,257

Current portion of loans

469,718

440,115

595,782

Total  financial  liabilities,  excluding  ´non-

current´ loans and borrowings classified as financial liabilities measured at amortized cost

 

1,687,842

 

1,006,519

 

1,671,673

Contract liabilities

 

204,838

 

128,270

 

1,809,370

Total trade and other payables

 

1,892,680

 

1,134,789

 

3,481,043

Classified as follows: Current Portion

 

1,892,680

 

1,134,789

 

3,481,043

 

There is no material difference between the net book value and the fair values of current trade and other payables due to their short-term nature.

 

8. Availability of Interim Report

 

Copies of the Interim Report will not be sent to shareholders but will be available from the Group's website www.investor.windarphotonics.com.

 

 

 

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