S & U PLC financials

S & U PLC

Country: GB Reporting currency: GBP Latest annual report: 2026-02-05
LEI: 213800QZ1X2A7J64SQ31
Source filing ↗
Financial statements (GBP, as reported — unscaled; 61 line items across 2 annual periods)
Line item 20252024
Income statement
Revenue £107.4M£115.6M
Cost of sales £23.6M£16.4M
Gross profit £70.8M£63.7M
Administrative expenses £24.7M£18.8M
Operating profit (EBIT) £46.2M£44.8M
Finance costs £14.3M£18.1M
Profit before tax £31.8M£24.0M
Income tax expense £8.1M£6.1M
Profit for the year £23.7M£17.9M
Total comprehensive income £23.7M£17.9M
Per share
Basic EPS £1.95£1.47
Diluted EPS £1.95£1.47
Free cash flow / share £-1.84£5.29
Cash flow statement
Net cash from operating activities -£21.5M£65.0M
Net cash from investing activities -£839.0K-£685.0K
Purchase of PP&E (capex) £883.0K£726.0K
Net cash from financing activities £17.1M-£59.1M
Dividends paid £12.7M£14.0M
Proceeds from borrowings £105.5M£70.0M
Repayments of borrowings £61.5M£96.0M
Lease liability payments £112.0K£129.0K
Balance sheet
Total assets £501.2M£445.1M
Non-current assets £274.5M£206.1M
Property, plant & equipment £2.9M£2.5M
Current assets £226.7M£239.0M
Cash & equivalents £0£5.2M
Total equity £249.0M£238.1M
Non-current liabilities £242.0M£198.1M
Long-term borrowings £241.5M£197.5M
Lease liabilities (non-current) £92.0K£183.0K
Current liabilities £10.2M£8.8M
Short-term borrowings £296.0K£0
Lease liabilities (current) £90.0K£109.0K
Trade & other payables £4.8M£3.3M
Derived metrics
Free cash flow -£22.4M£64.3M
Operating margin 43.0%38.8%
Net margin 22.1%15.5%
Return on equity 9.5%7.5%
Cash conversion ratio -0.91×3.63×
Capex coverage -24.35×89.52×
Other reported items
Accruals Classified As Current £1.9M£1.5M
Cash £0£5.2M
Cash Flows From Used In Increase Decrease In Current Borrowings £296.0K-£881.0K
Current Loans and Receivables £225.2M£232.3M
Current Provisions £2.6M£2.3M
Current Tax Assets Current £0£0
Current Tax Liabilities Current £483.0K£1.7M
Deferred Tax Assets £25.0K£40.0K
Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss £13.0M£35.6M
Increase Decrease In Cash and Cash Equivalents -£5.2M£5.2M
Investments In Subsidiaries £0£0
Issued Capital £1.7M£1.7M
Liabilities £252.2M£207.0M
Net Assets Liabilities £249.0M£238.1M
Noncurrent Financial Liabilities £450.0K£450.0K
Noncurrent Loans and Receivables £271.6M£203.5M
Other Comprehensive Income -£43.0K-£33.0K
Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans -£43.0K-£33.0K
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities £44.0K£41.0K
Retained Earnings £245.0M£234.1M
Share Premium £2.3M£2.3M
Methodology

Every line item above is a fact tagged in S & U 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.