It is expected that all units of P366 produced will be sold, in line with the company’s policy of keeping no inventory of finished goods as it operates on a Just In Time (JIT) basis. No terminal value or machinery scrap value is expected at the end of four years, when production of P366 is planned to end. For investment appraisal purposes, Alchemy Pharmaceuticals (UK) Plc uses a discount rate of 10% per year and a target accounting rate of return (ARR) of 30% per year.