APPLIED NUTRITION PLC financials

APPLIED NUTRITION PLC

Country: GB Reporting currency: GBP Latest annual report: 2025-07-31
LEI: 213800KCP1IDX51ZHE47
Source filing ↗
Financial statements (GBP, as reported — unscaled; 67 line items across 2 annual periods)
Line item 20252024
Income statement
Revenue £107.1M£86.2M
Cost of sales £57.8M£44.9M
Gross profit £49.3M£41.3M
Administrative expenses £21.2M£17.6M
Operating profit (EBIT) £28.1M£23.7M
Finance costs £100.0K£100.0K
Profit before tax £28.5M£24.3M
Income tax expense £7.4M£5.6M
Profit for the year £21.1M£18.7M
Total comprehensive income £20.3M£19.1M
Per share
Basic EPS £0.08£0.07
Diluted EPS £0.08£0.07
Free cash flow / share £0.06£0.02
Cash flow statement
Cash generated from operations £21.9M£16.4M
Net cash from operating activities £15.6M£6.7M
Net cash from investing activities -£400.0K-£400.0K
Purchase of PP&E (capex) £1.0M£1.0M
Net cash from financing activities -£15.1M-£400.0K
Dividends paid £14.7M£0
Lease liability payments £300.0K£300.0K
Net change in cash £100.0K£5.9M
Balance sheet
Total assets £75.0M£59.6M
Non-current assets £6.3M£4.1M
Property, plant & equipment £2.0M£1.7M
Right-of-use assets £3.0M£1.8M
Current assets £68.7M£55.5M
Inventories £22.8M£19.5M
Trade & other receivables £27.4M£17.3M
Cash & equivalents £18.5M£18.7M
Total equity £54.3M£48.1M
Non-current liabilities £3.0M£1.7M
Lease liabilities (non-current) £2.4M£1.5M
Current liabilities £17.7M£9.8M
Lease liabilities (current) £600.0K£300.0K
Trade & other payables £17.1M£9.5M
Deferred tax liabilities £300.0K£0
Derived metrics
Free cash flow £14.6M£5.7M
Operating margin 26.2%27.5%
Net margin 19.7%21.7%
Return on equity 38.9%38.9%
Cash conversion ratio 0.74×0.36×
Capex coverage 15.60×6.70×
Other reported items
Adjustments For Decrease Increase In Inventories -£3.4M-£6.5M
Adjustments For Decrease Increase In Trade and Other Receivables -£10.9M-£6.0M
Adjustments For Depreciation and Amortisation Expense £1.1M£900.0K
Adjustments For Increase Decrease In Trade and Other Payables £7.0M£4.1M
Adjustments For Sharebased Payments £0£200.0K
Cash Flows From Used In Operations Before Changes In Working Capital £29.2M£24.8M
Current and Deferred Tax Relating To Items Charged Or Credited Directly To Equity -£600.0K
Deferred Tax Assets £1.2M£600.0K
Effect of Exchange Rate Changes On Cash and Cash Equivalents -£300.0K£100.0K
Expense From Sharebased Payment Transactions With Employees £0£200.0K
Finance Income £500.0K£700.0K
Income Taxes Paid Refund Classified As Operating Activities £6.3M£9.7M
Intangible Assets Other Than Goodwill £100.0K£0
Interest Paid Classified As Financing Activities £100.0K£100.0K
Interest Received Classified As Investing Activities £600.0K£600.0K
Issue of Equity £0
Issued Capital £100.0K£0
Liabilities £20.7M£11.5M
Net Assets Liabilities £54.3M£48.1M
Noncurrent Provisions £300.0K£200.0K
Other Comprehensive Income -£800.0K
Other Comprehensive Income Before Tax Exchange Differences On Translation -£400.0K£0
Reserve of Exchange Differences On Translation £200.0K£100.0K
Reserve of Sharebased Payments £200.0K£200.0K
Retained Earnings £53.8M£47.8M
Methodology

Every line item above is a fact tagged in APPLIED NUTRITION PLC'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.