ABRDN PROPERTY INCOME TRUST LIMITED financials

ABRDN PROPERTY INCOME TRUST LIMITED

Country: GB Reporting currency: GBP Latest annual report: 2024-12-31
LEI: 549300HHFBWZRKC7RW84
Source filing ↗
Financial statements (GBP, as reported — unscaled; 68 line items across 2 annual periods)
Line item 20242023
Income statement
Administrative expenses £1.5M£1.1M
Operating profit (EBIT) -£35.5M-£664.6K
Finance costs £8.0M£7.7M
Profit before tax -£42.8M-£8.3M
Income tax expense £55.1K£0
Profit for the year -£42.9M-£8.3M
Total comprehensive income -£42.8M-£10.0M
Per share
Basic EPS £-0.11£-0.02
Diluted EPS £-0.11£-0.02
Free cash flow / share £0.04£0.05
Cash flow statement
Net cash from operating activities £15.5M£21.0M
Net cash from investing activities £276.7M-£41.0M
Purchase of PP&E (capex) £1.3M£1.5M
Net cash from financing activities -£262.2M£10.8M
Dividends paid £15.2M£15.2M
Proceeds from borrowings £13.3M£63.0M
Repayments of borrowings £41.9M£6.1M
Balance sheet
Total assets £48.7M£456.1M
Non-current assets £0£407.3M
Current assets £48.7M£48.7M
Trade & other receivables £2.2M£6.1M
Cash & equivalents £36.7M£6.7M
Total equity £30.4M£298.1M
Non-current liabilities £0£144.0M
Long-term borrowings £0£141.3M
Lease liabilities (non-current) £0£1.8M
Current liabilities £18.3M£14.0M
Trade & other payables £6.9M£14.0M
Derived metrics
Free cash flow £14.2M£19.4M
Return on equity -141.3%-2.8%
Cash conversion ratio -0.36×-2.54×
Capex coverage 12.17×13.67×
Other reported items
Adjustments For Decrease Increase In Trade and Other Receivables £3.1M£1.2M
Adjustments For Finance Costs £8.0M£7.7M
Adjustments For Finance Income £649.9K£92.2K
Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates -£48.2M£0
Adjustments For Gain Loss On Disposals Property Plant and Equipment £475.9K-£783.7K
Adjustments For Gains Losses On Fair Value Adjustment Investment Property £0-£18.0M
Adjustments For Increase Decrease In Trade and Other Payables -£2.0M£2.4M
Capital Reserve -£49.0M-£9.7M
Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities £234.3M£0
Current Derivative Financial Assets £0£849.1K
Dividends Paid To Equity Holders of Parent Classified As Financing Activities £15.2M£15.2M
Dividends Recognised As Distributions To Owners Per Share £0.03
Finance Income £649.9K£92.2K
Gains Losses On Disposals of Investment Properties -£2.1M-£279.1K
Gains Losses On Disposals of Investments -£48.2M£0
Gains Losses On Disposals of Property Plant and Equipment £475.9K-£783.7K
Gains Losses On Fair Value Adjustment Investment Property £0-£18.0M
Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss Trade Receivables £110.7K-£213.0K
Increase Decrease In Cash and Cash Equivalents £30.0M-£9.2M
Increase Decrease Through Transfer Between Revaluation Reserve and Retained Earnings £0
Interest Paid Classified As Financing Activities £9.8M£7.4M
Interest Received Classified As Investing Activities £649.9K£92.2K
Investment Property £0£388.3M
Issued Capital £228.4M£228.4M
Liabilities £18.3M£158.0M
Net Assets Liabilities £30.4M£298.1M
Noncurrent Derivative Financial Assets £0£559.7K
Other Comprehensive Income £98.8K-£1.7M
Payments To Acquire Or Redeem Entitys Shares £198.2M£0
Proceeds From Sales of Investment Property £43.0M£6.1M
Property Service Charge Expense £5.9M£6.4M
Property Service Charge Income £4.9M£4.9M
Purchase of Investment Property £0£24.0M
Rental Income £24.1M£27.6M
Retained Earnings £0£0
Treasury Shares £18.4M£18.4M
Methodology

Every line item above is a fact tagged in ABRDN PROPERTY INCOME TRUST LIMITED's annual report filed in the European Single Electronic Format (ESEF) under the IFRS taxonomy (ifrs-full) — the income statement, balance sheet and cash-flow statement as the filer reported them. Values are shown as-is, in the reporting currency (GBP), without rescaling; the row labels map to the underlying concept name (e.g. Revenue → ifrs-full:Revenue, Operating profit → ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS → ifrs-full:DilutedEarningsLossPerShare), and any concept without a curated label is shown under “Other reported items” with its de-camel-cased tag name. Only consolidated, default-member facts are shown (segment / dimensional breakdowns are excluded).

“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.

Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.