SENIOR PLC financials
SENIOR PLC
Country: GB Reporting currency: GBP Latest annual report: 2025-12-31
LEI:
5493002HQHWN5JQHKQ51 ISIN: GB0007958233 Financial statements
(GBP, as reported — unscaled; 98 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | £738.2M | £707.4M |
| Operating profit (EBIT) | £47.3M | £46.8M |
| Finance costs | £21.5M | £19.6M |
| Profit before tax | £34.1M | £37.4M |
| Income tax expense | £6.8M | £4.2M |
| Profit for the year | -£4.2M | £25.9M |
| Total comprehensive income | -£77.4M | £24.1M |
| Per share | ||
| Basic EPS | £-0.01 | £0.06 |
| Diluted EPS | £-0.01 | £0.06 |
| Free cash flow / share | £0.06 | £0.04 |
| Cash flow statement | ||
| Net cash from operating activities | £56.9M | £45.8M |
| Net cash from investing activities | -£37.8M | -£30.3M |
| Purchase of PP&E (capex) | £32.0M | £28.5M |
| Purchase of intangibles | £600.0K | £1.1M |
| Net cash from financing activities | -£62.7M | -£900.0K |
| Dividends paid | £10.3M | £10.1M |
| Proceeds from borrowings | £242.8M | £152.2M |
| Repayments of borrowings | £281.4M | £132.0M |
| Lease liability payments | £6.4M | £6.1M |
| Balance sheet | ||
| Total assets | £781.5M | £1.02B |
| Non-current assets | £422.6M | £594.3M |
| Intangible assets & goodwill | £160.9M | £195.4M |
| Current assets | £358.9M | £421.5M |
| Inventories | £144.9M | £236.0M |
| Trade & other receivables | £108.2M | £137.2M |
| Cash & equivalents | £82.0M | £45.5M |
| Total equity | £380.3M | £469.9M |
| — attributable to owners | £380.3M | £469.9M |
| Non-current liabilities | £189.4M | £228.1M |
| Long-term borrowings | £125.3M | £123.9M |
| Lease liabilities (non-current) | £36.4M | £62.6M |
| Current liabilities | £211.8M | £317.8M |
| Short-term borrowings | £30.0M | £75.0M |
| Lease liabilities (current) | £7.6M | £13.6M |
| Trade & other payables | £152.4M | £196.9M |
| Deferred tax liabilities | £2.3M | £8.2M |
| Derived metrics | ||
| Free cash flow | £24.9M | £17.3M |
| Operating margin | 6.4% | 6.6% |
| Net margin | -0.6% | 3.7% |
| Return on equity | -1.1% | 5.5% |
| Cash conversion ratio | -13.55× | 1.77× |
| Capex coverage | 1.78× | 1.61× |
| Other reported items | ||
| Basic Earnings Loss Per Share From Continuing Operations | £0.07 | £0.08 |
| Cash and Cash Equivalents If Different From Statement of Financial Position | £82.0M | £45.5M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £13.0M | £10.7M |
| Comprehensive Income Attributable To Owners of Parent | -£77.4M | £24.1M |
| Current Accrued Income Other Than Current Contract Assets | £21.1M | £0 |
| Current Provisions | £14.3M | £11.3M |
| Current Tax Assets | £2.7M | £2.8M |
| Current Tax Liabilities | £7.5M | £8.0M |
| Decrease Increase Through Tax On Sharebased Payment Transactions | -£400.0K | £800.0K |
| Deferred Tax Assets | £28.1M | £27.5M |
| Diluted Earnings Loss Per Share From Continuing Operations | £0.06 | £0.08 |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | £0.02 | £0.02 |
| Dividends Received Classified As Investing Activities | £1.0M | £3.0M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | £100.0K | -£700.0K |
| Finance Income | £8.6M | £11.0M |
| Gains Losses On Cash Flow Hedges Before Tax | £9.8M | -£2.8M |
| Gains Losses On Exchange Differences On Translation Before Tax | -£11.3M | £4.0M |
| Gains Losses On Hedges of Net Investments In Foreign Operations Before Tax | -£800.0K | £0 |
| Income From Continuing Operations Attributable To Owners of Parent | £27.3M | £33.2M |
| Income From Discontinued Operations Attributable To Owners of Parent | -£31.5M | -£7.3M |
| Income Tax Relating To Components of Other Comprehensive Income | -£1.8M | -£1.9M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | £1.7M | -£800.0K |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | -£3.5M | -£1.1M |
| Increase Decrease In Cash and Cash Equivalents Discontinued Operations | £81.3M | -£14.2M |
| Increase Decrease Through Exercise of Options | £0 | £0 |
| Increase Decrease Through Sharebased Payment Transactions | £5.1M | £4.5M |
| Intangible Assets Other Than Goodwill | £26.7M | £32.1M |
| Interest Received Classified As Investing Activities | £6.5M | £7.0M |
| Investment Accounted For Using Equity Method | £5.2M | £3.3M |
| Issued Capital | £41.9M | £41.9M |
| Liabilities | £401.2M | £545.9M |
| Net Assets Liabilities | £380.3M | £469.9M |
| Noncurrent Provisions | £11.8M | £14.6M |
| Noncurrent Receivables | £2.0M | £400.0K |
| Noncurrent Recognised Assets Defined Benefit Plan | £23.3M | £43.5M |
| Noncurrent Recognised Liabilities Defined Benefit Plan | £6.3M | £6.8M |
| Other Comprehensive Income | -£73.2M | -£1.8M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | £6.5M | -£2.9M |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -£54.6M | £0 |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -£14.8M | -£4.8M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -£61.9M | £1.9M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -£11.3M | -£3.7M |
| Other Noncurrent Liabilities | £3.8M | £8.5M |
| Payments To Acquire Or Redeem Entitys Shares | £7.4M | £6.3M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | £300.0K | £0 |
| Profit Loss From Continuing Operations | £27.3M | £33.2M |
| Profit Loss From Discontinued Operations | -£31.5M | -£7.3M |
| Property Plant and Equipment Including Rightofuse Assets | £176.4M | £292.1M |
| Purchase of Treasury Shares | £7.4M | £4.9M |
| Reclassification Adjustments On Cash Flow Hedges Before Tax | £3.3M | £100.0K |
| Reserve of Sharebased Payments | £9.8M | £7.8M |
| Retained Earnings | £350.0M | £376.7M |
| Share of Profit Loss of Joint Ventures Accounted For Using Equity Method | £3.0M | £1.3M |
| Share Premium | £14.8M | £14.8M |
| Trading Income Expense | £44.3M | £45.5M |
| Treasury Shares | £13.5M | £10.5M |
Methodology
Every line item above is a fact tagged in SENIOR 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.