HAMMERSON PLC financials
HAMMERSON PLC
Country: GB Reporting currency: GBP Latest annual report: 2025-12-31
LEI:
213800G1C9KKVVDN1A60 Financial statements
(GBP, as reported — unscaled; 103 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | £211.4M | £121.1M |
| Operating profit (EBIT) | £83.6M | £23.2M |
| Finance costs | £63.1M | £95.4M |
| Profit before tax | £233.1M | -£42.3M |
| Income tax expense | £600.0K | £2.5M |
| Profit for the year | £232.5M | -£526.3M |
| — attributable to owners | £232.1M | -£526.3M |
| — attributable to NCI | £400.0K | £0 |
| Total comprehensive income | £247.1M | -£544.9M |
| Per share | ||
| Basic EPS | £0.46 | £-1.06 |
| Diluted EPS | £0.46 | £-1.06 |
| Cash flow statement | ||
| Cash generated from operations | £90.3M | £21.9M |
| Net cash from operating activities | £96.9M | £4.5M |
| Net cash from investing activities | -£537.0M | £475.0M |
| Net cash from financing activities | £28.0M | -£211.8M |
| Dividends paid | £75.0M | £82.6M |
| Proceeds from borrowings | £405.7M | £394.7M |
| Repayments of borrowings | £365.4M | £499.6M |
| Net change in cash | -£412.1M | £267.7M |
| Balance sheet | ||
| Total assets | £3.93B | £3.48B |
| Non-current assets | £3.49B | £2.65B |
| Property, plant & equipment | £400.0K | £400.0K |
| Right-of-use assets | £6.7M | £7.5M |
| Current assets | £441.7M | £827.7M |
| Trade & other receivables | £90.8M | £87.6M |
| Cash & equivalents | £328.5M | £737.9M |
| Total equity | £2.09B | £1.82B |
| Non-current liabilities | £1.57B | £1.21B |
| Long-term borrowings | £1.47B | £1.14B |
| Lease liabilities (non-current) | £57.1M | £39.7M |
| Current liabilities | £271.3M | £450.1M |
| Short-term borrowings | £104.3M | £337.8M |
| Lease liabilities (current) | £100.0K | £100.0K |
| Trade & other payables | £164.6M | £109.3M |
| Deferred tax liabilities | £700.0K | £400.0K |
| Derived metrics | ||
| Operating margin | 39.5% | 19.2% |
| Net margin | 110.0% | -434.6% |
| Return on equity | 11.1% | -28.9% |
| Cash conversion ratio | 0.42× | -0.01× |
| Other reported items | ||
| Basic Earnings Loss Per Share From Continuing Operations | £0.46 | £-0.09 |
| Basic Earnings Loss Per Share From Discontinued Operations | £0.00 | £-0.97 |
| Capital Redemption Reserve | £225.9M | £225.5M |
| Cash Advances and Loans Made To Related Parties | £3.9M | £6.9M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | £328.5M | £737.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | £400.0K | £0 |
| Comprehensive Income Attributable To Owners of Parent | £246.7M | -£544.9M |
| Comprehensive Income From Continuing Operations | £247.1M | -£59.2M |
| Comprehensive Income From Discontinued Operations | £0 | -£485.7M |
| Current Derivative Financial Assets | £1.0M | £2.2M |
| Current Derivative Financial Liabilities | £300.0K | £100.0K |
| Current Restricted Cash and Cash Equivalents | £21.4M | £0 |
| Current Tax Liabilities | £2.0M | £2.8M |
| Diluted Earnings Loss Per Share From Continuing Operations | £0.46 | £-0.09 |
| Diluted Earnings Loss Per Share From Discontinued Operations | £0.00 | £-0.97 |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | £1.7M | £0 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | £0.08 | £0.08 |
| Dividends Received From Associates Classified As Investing Activities | £6.0M | £19.4M |
| Dividends Recognised As Distributions To Noncontrolling Interests | £1.7M | — |
| Dividends Recognised As Distributions To Owners Per Share | £0.16 | £0.08 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | £2.7M | -£2.1M |
| Finance Income | £33.4M | £40.0M |
| Gains Losses On Cash Flow Hedges Net of Tax | — | £2.2M |
| Gains Losses On Fair Value Adjustment Investment Property | £84.6M | -£20.6M |
| Income Taxes Paid Refund Classified As Operating Activities | £1.1M | -£200.0K |
| Increase Decrease In Working Capital | -£8.2M | £6.6M |
| Increase Decrease Through Sharebased Payment Transactions | £4.5M | £4.3M |
| Interest Paid Classified As Operating Activities | £63.4M | £86.5M |
| Interest Received Classified As Operating Activities | £34.7M | £49.0M |
| Investment Income | £400.0K | £1.1M |
| Investment Property | £2.88B | £1.49B |
| Investments In Joint Ventures Accounted For Using Equity Method | £538.0M | £1.09B |
| Issued Capital | £26.6M | £24.6M |
| Liabilities | £1.84B | £1.66B |
| Net Assets Liabilities | £2.09B | £1.82B |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | £9.4M | £9.2M |
| Noncurrent Payables | £33.4M | £28.7M |
| Noncurrent Receivables | £4.0M | £200.0K |
| Noncurrent Restricted Cash and Cash Equivalents | £0 | £21.4M |
| Other Adjustments For Noncash Items | -£1.5M | £5.3M |
| Other Cash Payments To Acquire Interests In Joint Ventures Classified As Investing Activities | £0 | £85.1M |
| Other Comprehensive Income | £14.6M | -£18.6M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | £90.3M | -£74.7M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | £0 | -£500.0K |
| Other Comprehensive Income Net of Tax Hedges of Net Investments In Foreign Operations | -£75.7M | £70.7M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | £14.6M | -£8.2M |
| Other Gains Losses | £5.6M | £600.0K |
| Other Reserves | £106.4M | £91.8M |
| Payments For Share Issue Costs | £39.8M | £0 |
| Payments To Acquire Or Redeem Entitys Shares | £5.2M | £3.4M |
| Proceeds From Sales of Interests In Associates | £0 | £583.6M |
| Proceeds From Sales of Investment Property | £25.3M | £117.4M |
| Profit Loss From Continuing Operations | £232.5M | -£44.8M |
| Profit Loss From Discontinued Operations | £0 | -£481.5M |
| Purchase of Investment Property | £531.2M | £140.8M |
| Purchase of Treasury Shares | £5.2M | £3.4M |
| Reclassification Adjustments On Cash Flow Hedges Net of Tax | — | £2.2M |
| Retained Earnings | £1.61B | £1.49B |
| Share Issue Related Cost | £0 | £0 |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method | £0 | -£4.4M |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Not Be Reclassified To Profit Or Loss Net of Tax | — | -£4.4M |
| Share of Profit Loss of Joint Ventures Accounted For Using Equity Method | £88.6M | £8.8M |
| Share Premium | £132.7M | £0 |
| Treasury Shares | £6.8M | £7.7M |
Methodology
Every line item above is a fact tagged in HAMMERSON 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.