HEIQ PLC financials
HEIQ PLC
Country: GB Reporting currency: USD Latest annual report: 2024-06-30
LEI:
213800IGT65IMJDO4S03 Financial statements
(USD, as reported — unscaled; 98 line items across 2 annual periods)
| Line item | 2024 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | $62.3M | $47.2M |
| Cost of sales | $39.5M | $33.7M |
| Gross profit | $22.8M | $13.5M |
| Other income | $4.6M | $4.8M |
| Operating profit (EBIT) | -$19.0M | -$29.2M |
| Finance costs | $1.6M | $1.3M |
| Profit before tax | -$20.4M | -$29.8M |
| Income tax expense | $915.0K | -$21.0K |
| Profit for the year | -$21.3M | -$29.8M |
| — attributable to owners | -$20.8M | -$29.3M |
| — attributable to NCI | -$499.0K | -$563.0K |
| Total comprehensive income | -$21.0M | -$30.6M |
| Per share | ||
| Basic EPS | $-0.13 | $-0.22 |
| Free cash flow / share | $-0.07 | $-0.04 |
| Cash flow statement | ||
| Cash generated from operations | -$2.7M | -$1.6M |
| Net cash from operating activities | -$3.7M | -$2.5M |
| Net cash from investing activities | -$8.4M | -$8.8M |
| Purchase of PP&E (capex) | $7.0M | $3.4M |
| Purchase of intangibles | $1.4M | $3.9M |
| Net cash from financing activities | $8.7M | $5.8M |
| Dividends paid | $267.0K | $243.0K |
| Proceeds from borrowings | $10.3M | $3.5M |
| Repayments of borrowings | $3.0M | $904.0K |
| Lease liability payments | $2.0M | $992.0K |
| Balance sheet | ||
| Total assets | $62.6M | $71.1M |
| Non-current assets | $40.1M | $38.7M |
| Property, plant & equipment | $13.3M | $9.8M |
| Right-of-use assets | $7.7M | $7.8M |
| Intangible assets & goodwill | $18.7M | $20.4M |
| Current assets | $22.5M | $32.4M |
| Inventories | $8.3M | $13.2M |
| Trade & other receivables | $6.3M | $6.5M |
| Cash & equivalents | $5.0M | $8.5M |
| Total equity | $25.4M | $40.3M |
| — attributable to owners | $23.6M | $38.4M |
| Non-controlling interests | $1.9M | $1.9M |
| Non-current liabilities | $15.1M | $14.0M |
| Long-term borrowings | $1.8M | $1.4M |
| Lease liabilities (non-current) | $6.3M | $6.6M |
| Current liabilities | $22.0M | $16.8M |
| Short-term borrowings | $9.4M | $2.9M |
| Lease liabilities (current) | $997.0K | $1.3M |
| Trade & other payables | $6.0M | $5.3M |
| Deferred tax liabilities | $1.3M | $1.3M |
| Derived metrics | ||
| Free cash flow | -$10.7M | -$5.9M |
| Operating margin | -30.5% | -62.0% |
| Net margin | -34.2% | -63.2% |
| Return on equity | -83.9% | -73.9% |
| Cash conversion ratio | 0.17× | 0.08× |
| Capex coverage | -0.53× | -0.72× |
| Other reported items | ||
| Accruals Classified As Current | $3.1M | $5.0M |
| Actuarial Gains Losses Arising From Experience Adjustments Net of Tax Defined Benefit Plans | -$178.0K | $1.4M |
| Adjustments For Decrease Increase In Inventories | $4.9M | $602.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | $2.5M | $7.8M |
| Adjustments For Depreciation and Amortisation Expense | $7.1M | $3.7M |
| Adjustments For Finance Costs | $896.0K | $273.0K |
| Adjustments For Finance Income | $45.0K | $2.0K |
| Adjustments For Gains Losses On Change In Fair Value of Derivatives | $367.0K | $371.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | $323.0K | $12.4M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -$305.0K | $247.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | $1.3M | $2.5M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | $181.0K | -$5.0K |
| Adjustments For Unrealised Foreign Exchange Losses Gains | $175.0K | -$61.0K |
| Comprehensive Income Attributable To Noncontrolling Interests | -$499.0K | -$563.0K |
| Comprehensive Income Attributable To Owners of Parent | -$20.5M | -$30.1M |
| Current Deferred Income Other Than Current Contract Liabilities | $1.9M | $1.3M |
| Current Tax Liabilities Current | $189.0K | $314.0K |
| Deferred Tax Assets | $305.0K | $538.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -$56.0K | -$708.0K |
| Equity and Liabilities | $62.6M | $71.1M |
| Finance Income | $202.0K | $683.0K |
| Gains On Disposals of Investments | $460.0K | $0 |
| Impairment Loss Recognised In Profit Or Loss Intangible Assets and Goodwill | $323.0K | $11.7M |
| Impairment Loss Recognised In Profit Or Loss Property Plant and Equipment | $0 | $730.0K |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | -$42.0K | $276.0K |
| Income Taxes Paid Refund Classified As Operating Activities | $1.0M | $870.0K |
| Increase Decrease In Cash and Cash Equivalents | -$3.4M | -$5.4M |
| Increase Decrease Through Change In Equity of Subsidiaries | $1.4M | — |
| Increase Decrease Through Sharebased Payment Transactions | -$51.0K | -$12.0K |
| Increase Decrease Through Transactions With Owners | $6.1M | $11.4M |
| Interest Received Classified As Investing Activities | $45.0K | $2.0K |
| Issue of Equity | $3.4M | $10.2M |
| Liabilities | $37.1M | $30.8M |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | $801.0K | $1.6M |
| Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities | $13.0K | $65.0K |
| Other Comprehensive Income | $330.0K | -$810.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | $466.0K | -$1.9M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | $466.0K | -$1.9M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -$136.0K | $1.1M |
| Other Current Liabilities | $502.0K | $778.0K |
| Other Expense By Nature | $2.4M | $4.2M |
| Other Noncurrent Financial Assets | $79.0K | $137.0K |
| Other Noncurrent Liabilities | $5.7M | $4.7M |
| Other Reserves | -$127.7M | -$128.0M |
| Proceeds From Issuing Other Equity Instruments | $3.0M | $0 |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | $870.0K | $53.0K |
| Retained Earnings | -$58.0M | -$39.5M |
| Selling General and Administrative Expense | $43.8M | $31.0M |
Methodology
Every line item above is a fact tagged in HEIQ 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.