ASOS PLC financials

ASOS PLC

Country: GB Reporting currency: GBP Latest annual report: 2025-08-31
LEI: 213800H8DBB8JSKDW630 ISIN: GB0030927254
Source filing ↗
Financial statements (GBP, as reported — unscaled; 93 line items across 2 annual periods)
Line item 20252024
Income statement
Revenue £2.48B£2.91B
Cost of sales £1.31B£1.74B
Gross profit £1.17B£1.16B
Other income £16.5M£2.0M
Distribution costs £262.3M£326.1M
Administrative expenses £1.13B£1.17B
Operating profit (EBIT) -£212.3M-£331.9M
Finance costs £74.1M£59.4M
Profit before tax -£281.6M-£379.3M
Income tax expense £16.8M-£40.6M
Profit for the year -£298.4M-£338.7M
Total comprehensive income -£308.2M-£347.1M
Per share
Basic EPS £-2.50£-2.84
Diluted EPS £-2.50£-2.84
Free cash flow / share £1.27£1.61
Cash flow statement
Cash generated from operations £154.0M£217.7M
Net cash from operating activities £159.1M£228.0M
Net cash from investing activities £54.5M-£122.2M
Purchase of PP&E (capex) £7.9M£36.4M
Purchase of intangibles £78.0M£97.1M
Net cash from financing activities -£285.7M-£68.6M
Repayments of borrowings £63.3M£500.0K
Lease liability payments £25.7M£25.5M
Net change in cash -£72.1M£37.2M
Balance sheet
Non-current assets £896.8M£1.12B
Property, plant & equipment £153.4M£283.2M
Right-of-use assets £172.1M£254.0M
Intangible assets & goodwill £473.6M£514.0M
Current assets £775.3M£1.15B
Inventories £402.3M£520.3M
Trade & other receivables £49.2M£53.4M
Cash & equivalents £318.9M£391.0M
Total equity £212.4M£521.3M
Non-current liabilities £702.3M£1.04B
Long-term borrowings £407.2M£686.5M
Lease liabilities (non-current) £197.0M£262.4M
Current liabilities £757.4M£714.0M
Short-term borrowings £96.4M£1.6M
Lease liabilities (current) £27.5M£27.2M
Trade & other payables £619.3M£671.7M
Derived metrics
Free cash flow £151.2M£191.6M
Operating margin -8.6%-11.4%
Net margin -12.0%-11.7%
Return on equity -140.5%-65.0%
Cash conversion ratio -0.53×-0.67×
Capex coverage 20.14×6.26×
Other reported items
Adjustments For Amortisation Expense £115.5M£117.3M
Adjustments For Decrease Increase In Inventories £118.0M£247.7M
Adjustments For Decrease Increase In Trade and Other Receivables £4.3M£22.9M
Adjustments For Depreciation Expense £51.4M£55.0M
Adjustments For Finance Income Cost £2.6M£0
Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss £138.2M£119.9M
Adjustments For Increase Decrease In Trade and Other Payables -£54.5M-£18.2M
Adjustments For Provisions £7.8M£2.4M
Adjustments For Sharebased Payments £3.7M£3.4M
Comprehensive Income Attributable To Owners of Parent -£308.2M-£347.1M
Current Assets Liabilities £17.9M£432.4M
Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners £0£165.5M
Current Derivative Financial Assets £1.2M£9.5M
Current Derivative Financial Liabilities £9.8M£6.6M
Current Provisions £4.4M£2.7M
Current Tax Assets £3.7M£6.7M
Current Tax Liabilities £0£4.2M
Decrease Increase Through Tax On Sharebased Payment Transactions -£100.0K£100.0K
Deferred Tax Assets £44.7M£62.5M
Effect of Exchange Rate Changes On Cash and Cash Equivalents £0£500.0K
Finance Income £4.8M£12.0M
Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss -£3.4M-£3.7M
Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss £100.0K-£300.0K
Income Taxes Paid Refund Classified As Operating Activities -£5.1M-£10.3M
Increase Decrease Through Conversion of Convertible Instruments -£6.9M
Increase Decrease Through Sharebased Payment Transactions £4.4M£4.6M
Interest Paid Classified As Financing Activities £38.8M£42.6M
Interest Received Classified As Investing Activities £5.4M£11.3M
Investment Property £6.2M£7.1M
Investments In Associates £44.9M£0
Issued Capital £4.2M£4.2M
Net Assets Liabilities £212.4M£521.3M
Noncurrent Derivative Financial Assets £100.0K£300.0K
Noncurrent Derivative Financial Liabilities £300.0K£500.0K
Noncurrent Provisions £97.8M£86.5M
Noncurrent Receivables £1.8M£3.7M
Other Adjustments For Noncash Items -£1.8M-£800.0K
Other Comprehensive Income -£9.8M-£8.4M
Other Comprehensive Income Before Tax Exchange Differences On Translation £1.6M£0
Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax -£5.9M-£3.5M
Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax -£3.9M-£4.9M
Other Reserves £3.6M£61.9M
Proceeds From Sales of Intangible Assets Classified As Investing Activities £135.0M£0
Reclassification Adjustments On Cash Flow Hedges Before Tax £11.3M£13.9M
Repayments of Bonds Notes and Debentures £147.4M£0
Retained Earnings -£118.0M£132.6M
Share Premium £322.6M£322.6M
Methodology

Every line item above is a fact tagged in ASOS 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.