ELEMENTIS PLC financials
ELEMENTIS PLC
Country: GB Reporting currency: USD Latest annual report: 2025-12-31
LEI:
549300LQIH685LI2ML36 Financial statements
(USD, as reported — unscaled; 115 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | $597.5M | $603.8M |
| Cost of sales | $317.4M | $314.2M |
| Gross profit | $280.1M | $289.6M |
| Distribution costs | $91.6M | $98.5M |
| Administrative expenses | $79.5M | $95.1M |
| Operating profit (EBIT) | $109.0M | $96.0M |
| Finance costs | $19.5M | $22.6M |
| Profit before tax | $89.9M | $74.3M |
| Income tax expense | $27.6M | $25.5M |
| Profit for the year | -$45.5M | -$47.8M |
| — attributable to owners | -$45.5M | -$47.8M |
| Total comprehensive income | -$40.4M | -$78.4M |
| Per share | ||
| Basic EPS | $-0.08 | $-0.08 |
| Diluted EPS | $-0.08 | $-0.08 |
| Free cash flow / share | $0.09 | $0.14 |
| Cash flow statement | ||
| Cash generated from operations | $106.9M | $116.1M |
| Net cash from operating activities | $74.2M | $100.0M |
| Net cash from investing activities | -$7.3M | -$37.5M |
| Purchase of PP&E (capex) | $22.3M | $16.5M |
| Purchase of intangibles | $600.0K | $400.0K |
| Net cash from financing activities | -$82.5M | -$59.8M |
| Dividends paid | $25.3M | $18.8M |
| Proceeds from borrowings | $166.5M | $0 |
| Repayments of borrowings | $244.0M | $25.0M |
| Net change in cash | -$15.6M | $2.7M |
| Balance sheet | ||
| Total assets | $1.11B | $1.31B |
| Non-current assets | $800.0M | $960.7M |
| Intangible assets & goodwill | $603.9M | $585.9M |
| Inventories | $142.9M | $152.5M |
| Trade & other receivables | $81.6M | $93.3M |
| Cash & equivalents | $54.6M | $59.9M |
| Total equity | $643.9M | $757.0M |
| — attributable to owners | $643.9M | $757.0M |
| Non-current liabilities | $306.5M | $396.8M |
| Long-term borrowings | $186.2M | $219.2M |
| Lease liabilities (non-current) | $15.9M | $28.8M |
| Current liabilities | $164.2M | $131.9M |
| Short-term borrowings | $50.0M | $0 |
| Lease liabilities (current) | $4.5M | $5.9M |
| Trade & other payables | $92.0M | $108.4M |
| Deferred tax liabilities | $92.3M | $98.1M |
| Derived metrics | ||
| Free cash flow | $51.9M | $83.5M |
| Operating margin | 18.2% | 15.9% |
| Net margin | -7.6% | -7.9% |
| Return on equity | -7.1% | -6.3% |
| Cash conversion ratio | -1.63× | -2.09× |
| Capex coverage | 3.33× | 6.06× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | -$7.7M | $5.1M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -$7.6M | $8.2M |
| Adjustments For Depreciation and Amortisation Expense | $30.7M | $31.3M |
| Adjustments For Finance Costs | $19.5M | $22.6M |
| Adjustments For Finance Income | $3.0M | $2.9M |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -$800.0K | -$1.0M |
| Adjustments For Income Tax Expense | $27.6M | $25.7M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -$2.3M | -$600.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | -$4.7M | -$14.8M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | -$6.9M | $0 |
| Adjustments For Sharebased Payments | $6.9M | $6.1M |
| Basic Earnings Loss Per Share From Continuing Operations | $0.11 | $0.08 |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | $41.4M | $0 |
| Cash Flows From Used In Financing Activities Discontinued Operations | -$900.0K | -$1.9M |
| Cash Flows From Used In Investing Activities Discontinued Operations | -$6.7M | -$20.8M |
| Cash Flows From Used In Operating Activities Discontinued Operations | $6.7M | $27.3M |
| Cash Flows From Used In Operations Before Changes In Working Capital | $126.9M | $117.6M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | $20.1M | $0 |
| Comprehensive Income Attributable To Owners of Parent | -$40.4M | -$78.4M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | $312.5M | $341.5M |
| Current Derivative Financial Assets | $400.0K | $3.6M |
| Current Derivative Financial Liabilities | $0 | $1.5M |
| Current Provisions | $1.7M | $6.3M |
| Current Tax Assets | $9.3M | $11.2M |
| Current Tax Liabilities | $16.0M | $9.8M |
| Decrease Increase Through Tax On Sharebased Payment Transactions | $500.0K | -$100.0K |
| Deferred Tax Assets | $600.0K | $7.4M |
| Diluted Earnings Loss Per Share From Continuing Operations | $0.10 | $0.08 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | $17.1M | — |
| 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 | $4.4M | -$2.7M |
| Finance Income | $3.0M | $2.9M |
| Gains Losses On Cash Flow Hedges Before Tax | $500.0K | $1.4M |
| Gains Losses On Exchange Differences On Translation Net of Tax | $13.0M | -$17.3M |
| Gains Losses On Hedges of Net Investments In Foreign Operations Before Tax | $900.0K | $6.5M |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | -$300.0K | $400.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -$800.0K | -$3.5M |
| Income Taxes Paid Refund Classified As Operating Activities | $22.1M | $26.5M |
| Increase Decrease Through Sharebased Payment Transactions | $7.0M | $5.7M |
| Increase Decrease Through Transactions With Owners | -$72.7M | -$11.9M |
| Interest Paid Classified As Operating Activities | $17.3M | $16.9M |
| Interest Received Classified As Investing Activities | $1.0M | $200.0K |
| Issue of Equity | $400.0K | $700.0K |
| Issued Capital | $51.3M | $52.7M |
| Liabilities | $470.7M | $551.4M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | $0 | $22.7M |
| Net Assets Liabilities | $643.9M | $757.0M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | $2.1M | $6.2M |
| Noncurrent Derivative Financial Assets | $0 | $1.8M |
| Noncurrent Derivative Financial Liabilities | $100.0K | $0 |
| Noncurrent Provisions | $3.4M | $42.1M |
| Noncurrent Recognised Assets Defined Benefit Plan | $26.5M | $27.6M |
| Noncurrent Recognised Liabilities Defined Benefit Plan | $8.6M | $8.6M |
| Other Adjustments To Reconcile Profit Loss | $2.6M | $1.9M |
| Other Comprehensive Income | $5.1M | -$30.6M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -$3.1M | -$14.3M |
| Other Expense By Function | $2.6M | $2.0M |
| Other Reserves | $60.5M | $51.5M |
| Payments To Acquire Or Redeem Entitys Shares | $54.1M | $0 |
| Proceeds From Issuing Shares | $300.0K | $500.0K |
| Profit Loss From Continuing Operations | $62.3M | $48.8M |
| Profit Loss From Discontinued Operations | -$107.8M | -$96.6M |
| Property Plant and Equipment Including Rightofuse Assets | $169.0M | $338.0M |
| Purchase of Treasury Shares | $54.1M | $0 |
| Reclassification Adjustments On Cash Flow Hedges Before Tax | -$600.0K | -$1.8M |
| Reclassification Adjustments On Exchange Differences On Translation Net of Tax | $2.0M | $0 |
| Retained Earnings | $292.4M | $413.1M |
| Share Premium | $239.7M | $239.7M |
Methodology
Every line item above is a fact tagged in ELEMENTIS 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.