BUPA FINANCE PLC. financials
BUPA FINANCE PLC.
Country: GB Reporting currency: GBP Latest annual report: 2025-12-31
LEI:
ZIMCVQHUFZ8GVHENP290 Financial statements
(GBP, as reported — unscaled; 116 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Operating profit (EBIT) | £985.0M | £951.0M |
| Net finance income / (cost) | £162.0M | £205.0M |
| Finance costs | £204.0M | £197.0M |
| Profit before tax | £1.15B | £1.16B |
| Income tax expense | £288.0M | £301.0M |
| Profit for the year | £859.0M | £855.0M |
| — attributable to owners | £847.0M | £867.0M |
| — attributable to NCI | £12.0M | -£12.0M |
| Total comprehensive income | £802.0M | £688.0M |
| Cash flow statement | ||
| Cash generated from operations | £1.70B | £1.62B |
| Net cash from operating activities | £1.43B | £1.41B |
| Income taxes paid | £278.0M | £205.0M |
| Net cash from investing activities | -£930.0M | -£965.0M |
| Purchase of PP&E (capex) | £402.0M | £301.0M |
| Purchase of intangibles | £168.0M | £162.0M |
| Net cash from financing activities | -£494.0M | -£629.0M |
| Dividends paid | £212.0M | £164.0M |
| Proceeds from borrowings | £392.0M | £0 |
| Repayments of borrowings | £449.0M | £318.0M |
| Net change in cash | £2.0M | -£180.0M |
| Balance sheet | ||
| Total assets | £18.02B | £16.64B |
| Property, plant & equipment | £4.14B | £3.71B |
| Intangible assets & goodwill | £3.19B | £3.15B |
| Cash & equivalents | £2.01B | £1.99B |
| Total equity | £8.29B | £7.71B |
| — attributable to owners | £7.86B | £7.28B |
| Non-controlling interests | £134.0M | £135.0M |
| Deferred tax liabilities | £167.0M | £141.0M |
| Derived metrics | ||
| Free cash flow | £1.02B | £1.11B |
| Return on equity | 10.4% | 11.1% |
| Cash conversion ratio | 1.66× | 1.65× |
| Capex coverage | 3.55× | 4.70× |
| Other reported items | ||
| Adjustments For Depreciation and Amortisation Expense and Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | £508.0M | £482.0M |
| Adjustments For Finance Income Cost | £297.0M | £291.0M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -£2.0M | -£2.0M |
| Adjustments For Increase Decrease In Insurance Reinsurance and Investment Contract Liabilities | £383.0M | £336.0M |
| Bank Overdrafts Classified As Cash Equivalents | £60.0M | £0 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | £2.09B | £2.10B |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | -£1.0M | £69.0M |
| Cash Flows From Used In Increase Decrease In Current Borrowings | £50.0M | £55.0M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £64.0M | £268.0M |
| Comprehensive Income Attributable To Noncontrolling Interests | -£1.0M | -£12.0M |
| Comprehensive Income Attributable To Owners of Parent | £803.0M | £700.0M |
| Current Tax Assets Current | £17.0M | £18.0M |
| Current Tax Liabilities | £112.0M | £95.0M |
| Deferred Tax Assets | £129.0M | £86.0M |
| Derivative Financial Assets | £52.0M | £65.0M |
| Derivative Financial Liabilities | £33.0M | £40.0M |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | £212.0M | £164.0M |
| Dividends Paid To Noncontrolling Interests | -£4.0M | -£3.0M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | £4.0M | £3.0M |
| Dividends Received From Associates Classified As Investing Activities | £38.0M | £47.0M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -£10.0M | -£87.0M |
| Finance Income | £516.0M | £509.0M |
| Gain Loss On Hedge Ineffectiveness Recognised In Other Comprehensive Income | £5.0M | £79.0M |
| Gains Losses On Cash Flow Hedges Before Tax | -£1.0M | £7.0M |
| Gains Losses On Cash Flow Hedges Net of Tax | -£1.0M | £7.0M |
| Gains Losses On Disposals of Property Plant and Equipment | £0 | £0 |
| Gains Losses On Exchange Differences On Translation Net of Tax | -£73.0M | -£274.0M |
| Gains Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income Before Tax | -£2.0M | — |
| Gains Losses On Financial Assets Measured At Fair Value Through Other Comprehensive Income Net of Tax | -£2.0M | £0 |
| Gains Losses On Net Monetary Position | -£30.0M | -£16.0M |
| Impairment Loss On Financial Assets | £15.0M | £21.0M |
| Impairment Loss Recognised In Profit Or Loss Intangible Assets and Goodwill | £15.0M | £11.0M |
| Income Expenses From Reinsurance Contracts Held Other Than Finance Income Expenses | -£32.0M | -£11.0M |
| Income Tax Relating To Components of Other Comprehensive Income | -£15.0M | -£28.0M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | £0 | £3.0M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | £15.0M | £25.0M |
| Increase Decrease Through Disposal of Subsidiary | — | £62.0M |
| Insurance Contracts Issued That Are Liabilities | £3.33B | £3.06B |
| Insurance Expense | £12.27B | £11.60B |
| Insurance Finance Income Expenses From Insurance Contracts Issued Recognised In Profit Or Loss | -£105.0M | -£70.0M |
| Insurance Revenue | £13.10B | £12.23B |
| Insurance Service Result | £798.0M | £622.0M |
| Interest Paid Classified As Financing Activities | £66.0M | £72.0M |
| Interest Received Classified As Investing Activities | £457.0M | £440.0M |
| Inventories Total | £73.0M | £67.0M |
| Investment Accounted For Using Equity Method | £1.01B | £1.02B |
| Investment Property | £781.0M | £756.0M |
| Issued Capital | £200.0M | £200.0M |
| Lease Liabilities | £968.0M | £878.0M |
| Liabilities | £9.73B | £8.93B |
| Liabilities Included In Disposal Groups Classified As Held For Sale | £2.0M | £39.0M |
| Miscellaneous Other Operating Expense | £4.97B | £4.77B |
| Net Assets Liabilities | £8.29B | £7.71B |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | £19.0M | £28.0M |
| Other Adjustments For Noncash Items | -£211.0M | -£509.0M |
| Other Comprehensive Income | -£57.0M | -£167.0M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -£73.0M | -£274.0M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | £1.0M | £0 |
| Other Comprehensive Income Before Tax Gains Losses On Revaluation | £70.0M | £123.0M |
| Other Comprehensive Income Net of Tax Gains Losses On Revaluation | £70.0M | £123.0M |
| Other Financial Liabilities | £723.0M | £759.0M |
| Other Provisions | £345.0M | £333.0M |
| Other Revenue | £102.0M | £102.0M |
| Payments From Changes In Ownership Interests In Subsidiaries | £1.0M | £0 |
| Proceeds From Contributions of Noncontrolling Interests | £5.0M | £72.0M |
| Proceeds From Sales of Investment Property | £2.0M | £0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | £9.0M | £5.0M |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | £3.04B | £2.04B |
| Property Plant and Equipment Revaluation Surplus | £724.0M | £668.0M |
| Purchase of Financial Instruments Classified As Investing Activities | £3.67B | £2.78B |
| Purchase of Interests In Investments Accounted For Using Equity Method | £20.0M | £6.0M |
| Purchase of Investment Property | £35.0M | £30.0M |
| Reclassification Adjustments On Financial Assets Measured At Fair Value Through Other Comprehensive Income Net of Tax | -£1.0M | -£11.0M |
| Recognised Assets Defined Benefit Plan | £2.0M | £2.0M |
| Recognised Liabilities Defined Benefit Plan | £6.0M | £7.0M |
| Reinsurance Contracts Held That Are Assets | £130.0M | £90.0M |
| Reserve of Cash Flow Hedges | -£1.0M | £0 |
| Reserve of Exchange Differences On Translation | -£74.0M | £21.0M |
| Restricted Cash and Cash Equivalents | £136.0M | £103.0M |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method | -£6.0M | -£2.0M |
| Share of Profit Loss of Associates Accounted For Using Equity Method | £82.0M | £94.0M |
| Subordinated Liabilities | £872.0M | £772.0M |
| Trade and Other Payables | £3.16B | £2.80B |
| Trade and Other Receivables | £940.0M | £837.0M |
Methodology
Every line item above is a fact tagged in BUPA FINANCE 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.