CLS HOLDINGS PLC financials
CLS HOLDINGS PLC
213800A357TKB2TD9U78 | Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | £139.7M | £151.9M |
| Cost of sales | £38.4M | £37.9M |
| Administrative expenses | £16.4M | £17.7M |
| Operating profit (EBIT) | -£24.1M | -£52.5M |
| Finance costs | £39.1M | £45.7M |
| Profit before tax | -£61.9M | -£97.4M |
| Income tax expense | -£11.6M | -£3.8M |
| Profit for the year | -£50.3M | -£93.6M |
| Total comprehensive income | -£26.5M | -£114.0M |
| Per share | ||
| Basic EPS | £-0.13 | £-0.24 |
| Diluted EPS | £-0.13 | £-0.24 |
| Free cash flow / share | £0.04 | £0.07 |
| Cash flow statement | ||
| Cash generated from operations | £52.6M | £71.2M |
| Net cash from operating activities | £14.6M | £29.5M |
| Income taxes paid | £1.2M | £2.5M |
| Net cash from investing activities | £114.2M | £41.1M |
| Purchase of PP&E (capex) | £100.0K | £200.0K |
| Purchase of intangibles | £200.0K | £200.0K |
| Net cash from financing activities | -£142.9M | -£79.8M |
| Dividends paid | £15.9M | £31.6M |
| Proceeds from borrowings | £61.2M | £8.8M |
| Repayments of borrowings | £186.5M | £55.5M |
| Net change in cash | -£14.1M | -£9.2M |
| Balance sheet | ||
| Total assets | £1.77B | £1.93B |
| Non-current assets | £1.62B | £1.72B |
| Property, plant & equipment | £40.6M | £42.5M |
| Intangible assets & goodwill | £2.6M | £2.7M |
| Current assets | £60.5M | £75.8M |
| Trade & other receivables | £10.5M | £14.2M |
| Cash & equivalents | £49.4M | £60.5M |
| Total equity | £742.1M | £784.2M |
| Non-current liabilities | £773.0M | £708.6M |
| Long-term borrowings | £703.9M | £626.8M |
| Lease liabilities (non-current) | £3.4M | £3.3M |
| Current liabilities | £255.6M | £439.0M |
| Short-term borrowings | £198.0M | £372.4M |
| Trade & other payables | £57.6M | £65.7M |
| Deferred tax liabilities | £65.4M | £78.1M |
| Derived metrics | ||
| Free cash flow | £14.5M | £29.3M |
| Operating margin | -17.3% | -34.6% |
| Net margin | -36.0% | -61.6% |
| Return on equity | -6.8% | -11.9% |
| Cash conversion ratio | -0.29× | -0.32× |
| Capex coverage | 146.00× | 147.50× |
| Other reported items | ||
| Changes In Equity | -£42.1M | -£145.0M |
| Current Derivative Financial Assets | £100.0K | £1.1M |
| Current Tax Assets | £500.0K | £0 |
| Current Tax Liabilities | £0 | £900.0K |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | £0.03 | £0.03 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | £3.0M | -£900.0K |
| Finance Income | £1.1M | £1.4M |
| Gains Losses On Disposals of Investment Properties | -£10.9M | -£2.3M |
| Gains Losses On Disposals of Investments | £0 | -£100.0K |
| Gains Losses On Exchange Differences On Translation Before Tax | £25.2M | -£21.6M |
| Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss | £200.0K | -£600.0K |
| Gains Losses On Fair Value Adjustment Investment Property | -£79.2M | -£127.7M |
| Income Tax Relating To Changes In Revaluation Surplus of Other Comprehensive Income | -£700.0K | £100.0K |
| Income Tax Relating To Exchange Differences On Translation of Other Comprehensive Income | £500.0K | £0 |
| Increase Decrease In Cash and Cash Equivalents | -£11.1M | -£10.1M |
| Increase Decrease Through Sharebased Payment Transactions | £300.0K | £600.0K |
| Interest Paid Classified As Operating Activities | £37.9M | £40.6M |
| Interest Received Classified As Operating Activities | £1.1M | £1.4M |
| Investment Accounted For Using Equity Method | £800.0K | £600.0K |
| Investment Property | £1.57B | £1.68B |
| Issued Capital | £11.0M | £11.0M |
| Liabilities | £1.03B | £1.15B |
| Net Assets Liabilities | £742.1M | £784.2M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | £94.9M | £133.0M |
| Noncurrent Derivative Financial Assets | £500.0K | £700.0K |
| Noncurrent Derivative Financial Liabilities | £300.0K | £400.0K |
| Other Comprehensive Income | £23.8M | -£20.4M |
| Other Comprehensive Income Before Tax Gains Losses On Revaluation | -£1.6M | £1.3M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | £23.8M | -£20.4M |
| Other Expense By Function | £17.3M | £18.1M |
| Other Reserves | £111.0M | £86.9M |
| Payments For Development Project Expenditure | £17.3M | £22.3M |
| Proceeds From Sales of Investment Property | £136.7M | £63.8M |
| Retained Earnings | £537.0M | £603.2M |
| Share Premium | £83.1M | £83.1M |
Every line item above is a fact tagged in CLS HOLDINGS 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.