That helped to offset a drop in sales of its medical device cleaning products as doctors put off non-essential operations and tests.

The firm started as a medical device designer — working on products such as asthma inhalers — and branched into cycling helmets only three years ago.

Disclaimer states it's not a medical device, but it will tick the box for wearing a mask.

And medical device makers can only guess at the effect of the new tax - $20 billion over 10 years - on sales and profits on everything from bed pans to surgical instruments.

This registered medical device conducts gentle electric impulses through the skin via silver-fibre socks, stimulating nerve endings in the feet.