CITY OF LONDON INVESTMENT GROUP PLC financials

CITY OF LONDON INVESTMENT GROUP PLC

Country: GB Reporting currency: USD Latest annual report: 2025-06-30
LEI: 549300BV85TFYXK2Y635
Source filing ↗
Financial statements (USD, as reported — unscaled; 71 line items across 2 annual periods)
Line item 20252024
Income statement
Administrative expenses $45.6M$45.7M
Employee benefits expense $30.4M$30.9M
Depreciation & amortisation $6.6M$6.6M
Operating profit (EBIT) $24.1M$20.5M
Finance costs $395.0K$381.0K
Profit before tax $26.0M$22.6M
Income tax expense $6.3M$5.5M
Profit for the year $19.7M$17.1M
— attributable to owners $19.7M$17.1M
Total comprehensive income $19.7M$17.1M
Per share
Basic EPS $0.40$0.35
Diluted EPS $0.39$0.34
Cash flow statement
Cash generated from operations $31.8M$28.6M
Net cash from operating activities $25.2M$21.6M
Net cash from investing activities -$132.0K$4.9M
Net cash from financing activities -$23.3M-$21.3M
Dividends paid $20.9M$19.9M
Lease liability payments $539.0K$231.0K
Net change in cash $1.7M$5.2M
Balance sheet
Non-current assets $130.9M$136.7M
Property, plant & equipment $917.0K$1.1M
Right-of-use assets $4.4M$5.1M
Intangible assets & goodwill $117.3M$122.9M
Current assets $45.0M$42.3M
Trade & other receivables $8.9M$8.4M
Cash & equivalents $35.5M$33.7M
Total equity $152.5M$153.6M
— attributable to owners $152.5M$153.6M
Lease liabilities (non-current) $4.7M$5.2M
Current liabilities $10.9M$11.0M
Lease liabilities (current) $585.0K$526.0K
Trade & other payables $10.3M$10.4M
Deferred tax liabilities $7.8M$9.2M
Derived metrics
Return on equity 12.9%11.1%
Cash conversion ratio 1.28×1.26×
Other reported items
Adjustments For Amortisation Expense $5.6M$5.6M
Adjustments For Decrease Increase In Trade and Other Receivables -$1.0M-$302.0K
Adjustments For Increase Decrease In Trade and Other Payables $807.0K$365.0K
Adjustments For Interest Expense $8.0K$24.0K
Adjustments For Interest Income $1.5M$1.5M
Adjustments For Sharebased Payments -$17.0K$35.0K
Adjustments For Unrealised Foreign Exchange Losses Gains $73.0K$29.0K
Assets Less Current Liabilities $165.0M$168.0M
Capital Redemption Reserve $33.0K$33.0K
Cash Flows From Used In Operations Before Changes In Working Capital $32.0M$28.6M
Comprehensive Income Attributable To Owners of Parent $19.7M$17.1M
Current Assets Liabilities $34.1M$31.3M
Current Tax Assets $662.0K$167.0K
Deferred Tax Assets $1.7M$1.9M
Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share $0.22
Dividends Received Classified As Investing Activities $0$0
Effect of Exchange Rate Changes On Cash and Cash Equivalents $5.0K-$40.0K
Fee and Commission Income Expense $69.8M$66.2M
Finance Income $1.5M$1.5M
Income Taxes Paid Refund Classified As Operating Activities $7.8M$8.1M
Interest Paid Classified As Operating Activities $8.0K$24.0K
Interest Received Classified As Operating Activities $1.5M$1.5M
Issued Capital $644.0K$644.0K
Merger Reserve $129.0M$129.0M
Net Assets Liabilities $152.5M$153.6M
Other Comprehensive Income Net of Tax Exchange Differences On Translation Other Than Translation of Foreign Operations $0-$1.0K
Other Expense By Function $8.7M$8.2M
Other Fee and Commission Expense $2.0M$1.8M
Other Noncurrent Financial Assets $6.5M$5.8M
Payments To Acquire Or Redeem Entitys Shares $2.1M$1.3M
Proceeds From Sale Or Issue of Treasury Shares $295.0K$154.0K
Purchase of Other Longterm Assets Classified As Investing Activities $2.8M$4.6M
Reserve of Exchange Differences On Translation -$1.0M-$1.0M
Retained Earnings $27.9M$29.1M
Share Premium $2.9M$2.9M
Treasury Shares $8.8M$9.2M
Methodology

Every line item above is a fact tagged in CITY OF LONDON INVESTMENT GROUP 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 (USD), 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.