EMPIRIC STUDENT PROPERTY PLC financials
EMPIRIC STUDENT PROPERTY PLC
213800FPF38IBPRFPU87 | Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | £84.2M | £80.5M |
| Gross profit | £58.6M | £55.3M |
| Administrative expenses | £15.4M | £14.0M |
| Operating profit (EBIT) | £54.4M | £70.8M |
| Finance costs | £19.5M | £17.4M |
| Profit before tax | £34.4M | £53.4M |
| Income tax expense | £0 | £0 |
| Profit for the year | £34.4M | £53.4M |
| Total comprehensive income | £34.4M | £53.4M |
| Per share | ||
| Basic EPS | £0.06 | £0.09 |
| Diluted EPS | £0.06 | £0.09 |
| Free cash flow / share | £0.07 | £0.07 |
| Cash flow statement | ||
| Cash generated from operations | -£1.2M | £700.0K |
| Net cash from operating activities | £43.0M | £43.7M |
| Net cash from investing activities | -£31.5M | £8.8M |
| Purchase of PP&E (capex) | £100.0K | £0 |
| Purchase of intangibles | £2.7M | £1.6M |
| Net cash from financing activities | £23.4M | -£67.8M |
| Dividends paid | £22.5M | £20.2M |
| Proceeds from borrowings | £164.9M | £0 |
| Repayments of borrowings | £150.8M | £30.9M |
| Lease liability payments | £200.0K | £300.0K |
| Balance sheet | ||
| Total assets | £1.23B | £1.15B |
| Non-current assets | £1.13B | £1.08B |
| Property, plant & equipment | £800.0K | £800.0K |
| Right-of-use assets | £1.0M | £1.2M |
| Intangible assets & goodwill | £5.5M | £3.1M |
| Current assets | £94.5M | £69.5M |
| Trade & other receivables | £7.9M | £6.5M |
| Cash & equivalents | £75.4M | £40.5M |
| Total equity | £801.3M | £734.2M |
| Non-current liabilities | £371.2M | £301.2M |
| Long-term borrowings | £370.4M | £300.2M |
| Lease liabilities (non-current) | £800.0K | £1.0M |
| Current liabilities | £54.2M | £114.9M |
| Short-term borrowings | £0 | £56.5M |
| Lease liabilities (current) | £200.0K | £100.0K |
| Trade & other payables | £19.2M | £23.4M |
| Derived metrics | ||
| Free cash flow | £42.9M | £43.7M |
| Operating margin | 64.6% | 88.0% |
| Net margin | 40.9% | 66.3% |
| Return on equity | 4.3% | 7.3% |
| Cash conversion ratio | 1.25× | 0.82× |
| Capex coverage | 430.00× | — |
| Other reported items | ||
| Adjustments For Decrease Increase In Trade and Other Receivables | -£1.5M | £300.0K |
| Adjustments For Depreciation and Amortisation Expense | £600.0K | £800.0K |
| Adjustments For Fair Value Gains Losses | -£15.4M | -£30.1M |
| Adjustments For Finance Costs | £19.5M | £17.4M |
| Adjustments For Finance Income | £800.0K | £200.0K |
| Adjustments For Gains Losses On Change In Fair Value of Derivatives | -£1.3M | -£200.0K |
| Adjustments For Increase Decrease In Deferred Income Other Than Contract Liabilities | £1.3M | £2.4M |
| Adjustments For Increase Decrease In Trade and Other Payables | -£1.0M | -£2.0M |
| Adjustments For Sharebased Payments | £400.0K | £900.0K |
| Capital Reserve | £402.1M | £424.1M |
| Cash Flows From Used In Operations Before Changes In Working Capital | £44.2M | £43.0M |
| Current Derivative Financial Assets | £500.0K | £100.0K |
| Dividends Recognised As Distributions To Owners Per Share | £0.01 | — |
| Equity and Liabilities | £1.23B | £1.15B |
| Finance Income | £800.0K | £200.0K |
| Gains Losses On Change In Fair Value of Derivatives | -£1.3M | -£200.0K |
| Gains Losses On Disposals of Investment Properties | -£4.2M | -£600.0K |
| Gains Losses On Fair Value Adjustment Investment Property | £15.4M | £30.1M |
| Increase Decrease In Cash and Cash Equivalents | £34.9M | -£15.3M |
| Increase Decrease Through Sharebased Payment Transactions | £400.0K | £700.0K |
| Increase Decrease Through Transactions With Owners | £32.7M | -£20.0M |
| Investment Property Completed | £1.12B | £1.07B |
| Investment Property Under Construction Or Development | £6.0M | £3.0M |
| Issue of Equity | £54.3M | — |
| Issued Capital | £6.6M | £6.0M |
| Liabilities | £425.4M | £416.1M |
| Net Assets Liabilities | £801.3M | £734.2M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | £10.7M | £22.4M |
| Noncurrent Deferred Income Including Noncurrent Contract Liabilities | £34.8M | £34.9M |
| Payments For Debt Issue Costs | £2.2M | £100.0K |
| Proceeds From Disposal of Noncurrent Assets Or Disposal Groups Classified As Held For Sale and Discontinued Operations | £11.5M | £13.6M |
| Proceeds From Issuing Other Equity Instruments | £54.3M | £0 |
| Proceeds From Sales of Investment Property | £31.1M | £29.0M |
| Property Service Charge Expense | £25.6M | £25.2M |
| Purchase of Investment Property | £72.1M | £32.4M |
| Retained Earnings | £338.5M | £303.8M |
| Share Premium | £54.1M | £300.0K |
Every line item above is a fact tagged in EMPIRIC STUDENT PROPERTY 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.