SPECTRIS PLC financials
SPECTRIS PLC
Country: GB Reporting currency: GBP Latest annual report: 2023-12-31
LEI:
213800Z4CO2CZO3M3T10 Financial statements
(GBP, as reported — unscaled; 103 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | £1.45B | £1.33B |
| Cost of sales | £611.1M | £576.6M |
| Gross profit | £838.1M | £750.8M |
| Administrative expenses | £273.0M | £231.1M |
| Operating profit (EBIT) | £188.6M | £172.6M |
| Finance costs | £4.1M | £19.2M |
| Profit before tax | £185.6M | £151.5M |
| Income tax expense | £40.2M | £36.7M |
| Profit for the year | £145.4M | £401.5M |
| Total comprehensive income | £102.5M | £434.4M |
| Per share | ||
| Basic EPS | £1.40 | £3.73 |
| Diluted EPS | £1.39 | £3.71 |
| Free cash flow / share | £1.63 | £0.69 |
| Cash flow statement | ||
| Cash generated from operations | £245.5M | £166.8M |
| Net cash from operating activities | £195.2M | £120.0M |
| Net cash from investing activities | -£70.2M | £218.2M |
| Net cash from financing activities | -£210.7M | -£287.8M |
| Dividends paid | £79.7M | £78.6M |
| Proceeds from borrowings | £0 | £326.2M |
| Repayments of borrowings | £100.0K | £326.8M |
| Lease liability payments | £15.4M | £13.9M |
| Net change in cash | -£85.7M | £50.4M |
| Balance sheet | ||
| Total assets | £1.82B | £1.95B |
| Non-current assets | £1.02B | £1.08B |
| Property, plant & equipment | £136.2M | £160.7M |
| Right-of-use assets | £58.1M | £59.7M |
| Intangible assets & goodwill | £565.5M | £606.1M |
| Current assets | £798.7M | £865.5M |
| Inventories | £231.8M | £263.3M |
| Trade & other receivables | £317.9M | £362.5M |
| Cash & equivalents | £138.5M | £228.1M |
| Total equity | £1.32B | £1.44B |
| Non-current liabilities | £79.0M | £93.1M |
| Lease liabilities (non-current) | £48.3M | £50.2M |
| Current liabilities | £422.8M | £418.0M |
| Short-term borrowings | £0 | £100.0K |
| Lease liabilities (current) | £14.4M | £14.9M |
| Trade & other payables | £369.4M | £373.7M |
| Deferred tax liabilities | £1.3M | £15.6M |
| Derived metrics | ||
| Free cash flow | £170.5M | £75.1M |
| Operating margin | 13.0% | 13.0% |
| Net margin | 10.0% | 30.2% |
| Return on equity | 11.0% | 27.9% |
| Cash conversion ratio | 1.34× | 0.30× |
| Capex coverage | 7.90× | 2.67× |
| Other reported items | ||
| Basic Earnings Loss Per Share From Continuing Operations | £1.40 | £1.07 |
| Capital Redemption Reserve | £1.2M | £1.0M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | £138.8M | £228.1M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £3.3M | £365.4M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £49.5M | £114.7M |
| Current Assets Liabilities | £375.9M | £447.5M |
| Current Derivative Financial Assets | £5.8M | £1.3M |
| Current Derivative Financial Liabilities | £100.0K | £2.3M |
| Current Liabilities Other Than Liabilities Included In Disposal Groups Classified As Held For Sale | £17.8M | £0 |
| Current Provisions | £8.5M | £12.8M |
| Current Tax Assets | £7.2M | £8.6M |
| Current Tax Liabilities | £12.6M | £14.2M |
| Debt Instruments Held | £21.7M | £18.9M |
| Deferred Tax Assets | £26.6M | £16.2M |
| Diluted Earnings Loss Per Share From Continuing Operations | £1.39 | £1.06 |
| Dividends Recognised As Distributions To Owners Per Share | £0.77 | £0.73 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -£3.6M | £9.9M |
| Equity Instruments Held | £24.3M | £29.3M |
| Finance Income | £11.0M | £1.9M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | £1.1M | £0 |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | -£200.0K | £4.0M |
| Income Taxes Paid Refund Classified As Operating Activities | £50.3M | £46.8M |
| Increase Decrease Through Exercise of Options | £600.0K | £200.0K |
| Increase Decrease Through Sharebased Payment Transactions | £16.4M | £10.6M |
| Intangible Assets Other Than Goodwill | £167.1M | £184.1M |
| Interest Received Classified As Investing Activities | £5.4M | £1.9M |
| Investments In Associates Accounted For Using Equity Method | £10.8M | £2.9M |
| Issued Capital | £5.3M | £5.5M |
| Liabilities | £501.8M | £511.1M |
| Merger Reserve | £3.1M | £3.1M |
| Net Assets Liabilities | £1.32B | £1.44B |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | £97.5M | £1.7M |
| Noncurrent Derivative Financial Assets | £400.0K | £400.0K |
| Noncurrent Derivative Financial Liabilities | £100.0K | £200.0K |
| Noncurrent Provisions | £2.6M | £4.4M |
| Noncurrent Recognised Assets Defined Benefit Plan | £2.4M | £0 |
| Noncurrent Recognised Liabilities Defined Benefit Plan | £11.6M | £8.9M |
| Other Comprehensive Income | -£42.9M | £32.9M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | £6.1M | £400.0K |
| Other Comprehensive Income Before Tax Gains Losses From Investments In Equity Instruments | -£5.0M | £5.0M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -£600.0K | £13.1M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -£37.5M | £18.8M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -£5.4M | £14.1M |
| Other Noncurrent Payables | £15.1M | £13.8M |
| Other Noncurrent Receivables | £5.9M | £4.2M |
| Payments To Acquire Or Redeem Entitys Shares | £114.9M | £191.0M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | £3.1M | £13.4M |
| Proceeds From Exercise of Options | £600.0K | £200.0K |
| Profit Loss From Continuing Operations | £145.4M | £114.8M |
| Profit Loss From Discontinued Operations | £0 | £286.7M |
| Purchase of Interests In Investments Accounted For Using Equity Method | £7.8M | £2.9M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | £24.7M | £44.9M |
| Reserve of Cash Flow Hedges | £1.9M | -£3.1M |
| Reserve of Exchange Differences On Translation | £43.0M | £86.0M |
| Retained Earnings | £1.03B | £1.11B |
| Sales and Marketing Expense | £249.6M | £233.0M |
| Share of Profit Loss of Associates Accounted For Using Equity Method | -£100.0K | £0 |
| Share Premium | £231.4M | £231.4M |
Methodology
Every line item above is a fact tagged in SPECTRIS 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.