LEARND SE financials
LEARND SE
391200CLINOY60KP3T33 | Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | £32.1M | £30.4M |
| Cost of sales | £19.4M | £18.9M |
| Gross profit | £12.7M | £11.5M |
| Administrative expenses | £20.9M | £11.4M |
| Operating profit (EBIT) | -£56.3M | £140.1K |
| Finance costs | £738.8K | £410.5K |
| Profit before tax | -£49.6M | -£270.4K |
| Income tax expense | -£143.7K | -£266.6K |
| Profit for the year | -£49.4M | -£3.8K |
| Total comprehensive income | -£49.2M | -£3.8K |
| Per share | ||
| Basic EPS | £-4.19 | £0.00 |
| Diluted EPS | £-4.19 | £0.00 |
| Free cash flow / share | £-0.55 | — |
| Cash flow statement | ||
| Cash generated from operations | -£6.3M | £954.1K |
| Net cash from operating activities | -£6.3M | £1.2M |
| Income taxes paid | £88.3K | £0 |
| Net cash from investing activities | -£1.7M | -£920.9K |
| Purchase of PP&E (capex) | £158.2K | £140.5K |
| Purchase of intangibles | £255.4K | £142.0K |
| Net cash from financing activities | £7.2M | £4.2K |
| Proceeds from borrowings | £0 | £988.9K |
| Repayments of borrowings | £413.9K | £587.6K |
| Lease liability payments | £655.1K | £513.8K |
| Net change in cash | -£839.3K | £254.5K |
| Balance sheet | ||
| Total assets | £24.7M | £17.9M |
| Non-current assets | £12.5M | £8.6M |
| Property, plant & equipment | £235.4K | £249.8K |
| Right-of-use assets | £2.5M | £2.0M |
| Intangible assets & goodwill | £9.7M | £6.4M |
| Current assets | £12.2M | £9.3M |
| Inventories | £623.9K | £852.3K |
| Trade & other receivables | £9.4M | £6.5M |
| Cash & equivalents | £1.8M | £1.7M |
| Total equity | -£12.8M | £2.0M |
| Non-current liabilities | £19.3M | £4.2M |
| Long-term borrowings | £3.5M | £2.7M |
| Lease liabilities (non-current) | £1.9M | £1.5M |
| Current liabilities | £18.3M | £11.7M |
| Short-term borrowings | £4.2M | £3.7M |
| Lease liabilities (current) | £726.6K | £553.5K |
| Trade & other payables | £13.3M | £7.5M |
| Derived metrics | ||
| Free cash flow | -£6.5M | £1.0M |
| Operating margin | -175.3% | 0.5% |
| Net margin | -154.0% | -0.0% |
| Return on equity | 385.1% | -0.2% |
| Cash conversion ratio | 0.13× | -306.53× |
| Capex coverage | -39.97× | 8.34× |
| Other reported items | ||
| Adjustments For Decrease Increase In Inventories | £242.4K | -£545.5K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -£1.9M | -£1.5M |
| Adjustments For Depreciation and Amortisation Expense | £1.2M | £864.9K |
| Adjustments For Finance Costs | £715.6K | £410.5K |
| Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates | £0 | -£756.9K |
| Adjustments For Income Tax Expense | -£143.7K | -£266.6K |
| Adjustments For Increase Decrease In Trade and Other Payables | -£559.4K | £1.3M |
| Adjustments For Provisions | £0 | -£87.3K |
| Adjustments For Sharebased Payments | £2.7M | £41.9K |
| Cash Advances and Loans From Related Parties | £695.2K | £0 |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £0 | -£141.7K |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £914.7K | £0 |
| Cash Repayments of Advances and Loans From Related Parties | £695.2K | £0 |
| Deferred Tax Assets | £433.3K | £274.5K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | £9.9K | £0 |
| Equity and Liabilities | £24.7M | £17.9M |
| Finance Income | £1.7K | £0 |
| Income Taxes Refund Classified As Operating Activities | £74.1K | £217.1K |
| Increase Decrease Through Sharebased Payment Transactions | £2.7M | £41.9K |
| Increase Decrease Through Transactions With Owners | £34.4M | £38.0K |
| Interest Paid Classified As Financing Activities | £432.6K | £165.2K |
| Issued Capital | £439.2K | £95 |
| Liabilities | £37.5M | £15.9M |
| Noncurrent Provisions | £11.3K | £11.3K |
| Other Adjustments For Noncash Items | £48.1M | £0 |
| Other Comprehensive Income | £198.1K | £0 |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | £198.1K | £0 |
| Other Expense By Function | £48.1M | £0 |
| Payments For Development Project Expenditure | £396.0K | £496.8K |
| Proceeds From Issuing Shares | £7.0M | £0 |
| Reserve of Exchange Differences On Translation | £198.1K | £0 |
| Reserve of Sharebased Payments | £2.8M | £98.1K |
| Restricted Cash and Cash Equivalents | £919.3K | £0 |
| Retained Earnings | -£47.6M | £1.9M |
| Sale Or Issue of Treasury Shares | £9.1M | — |
| Share Premium | £31.3M | £0 |
Every line item above is a fact tagged in LEARND SE'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.