BENCHMARK HOLDINGS PLC financials
BENCHMARK HOLDINGS PLC
Country: NO Reporting currency: GBP Latest annual report: 2023-09-30
LEI:
2138001UQHM4VZGXUJ19 Financial statements
(GBP, as reported — unscaled; 107 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | £169.5M | £157.7M |
| Cost of sales | £82.7M | £73.8M |
| Gross profit | £86.8M | £83.9M |
| Operating profit (EBIT) | -£5.3M | -£6.2M |
| Finance costs | £15.0M | £19.9M |
| Profit before tax | -£12.7M | -£21.4M |
| Income tax expense | £3.4M | £7.3M |
| Profit for the year | -£21.6M | -£30.5M |
| — attributable to owners | -£23.1M | -£32.1M |
| — attributable to NCI | £1.6M | £1.6M |
| Total comprehensive income | -£44.5M | £22.3M |
| Per share | ||
| Basic EPS | £-0.03 | £-0.05 |
| Diluted EPS | £-0.03 | £-0.05 |
| Free cash flow / share | £0.02 | £0.00 |
| Cash flow statement | ||
| Cash generated from operations | £28.6M | £18.3M |
| Net cash from operating activities | £20.0M | £10.8M |
| Net cash from investing activities | -£5.3M | -£11.2M |
| Purchase of PP&E (capex) | £6.0M | £10.8M |
| Purchase of intangibles | £196.0K | £205.0K |
| Net cash from financing activities | -£12.3M | -£6.9M |
| Proceeds from borrowings | £21.8M | £67.9M |
| Repayments of borrowings | £18.5M | £74.9M |
| Lease liability payments | £9.4M | £10.5M |
| Net change in cash | £2.4M | -£7.3M |
| Balance sheet | ||
| Total assets | £471.3M | £526.6M |
| Non-current assets | £321.3M | £378.2M |
| Property, plant & equipment | £73.4M | £81.9M |
| Right-of-use assets | £19.8M | £27.0M |
| Intangible assets & goodwill | £206.1M | £245.3M |
| Current assets | £150.0M | £148.4M |
| Inventories | £25.3M | £29.8M |
| Trade & other receivables | £59.8M | £56.4M |
| Cash & equivalents | £36.5M | £36.4M |
| Total equity | £282.6M | £323.3M |
| — attributable to owners | £276.4M | £313.4M |
| Non-controlling interests | £6.2M | £9.9M |
| Non-current liabilities | £113.6M | £130.0M |
| Long-term borrowings | £82.0M | £93.0M |
| Current liabilities | £75.1M | £73.3M |
| Short-term borrowings | £20.0M | £17.1M |
| Trade & other payables | £47.3M | £44.3M |
| Deferred tax liabilities | £24.1M | £28.0M |
| Derived metrics | ||
| Free cash flow | £14.1M | £2.0K |
| Operating margin | -3.1% | -4.0% |
| Net margin | -12.7% | -19.3% |
| Return on equity | -7.6% | -9.4% |
| Cash conversion ratio | -0.93× | -0.35× |
| Capex coverage | 3.36× | 1.00× |
| Other reported items | ||
| Additional Paidin Capital | £37.4M | £420.8M |
| Adjustments For Decrease Increase In Biological Assets | -£1.7M | -£6.1M |
| Adjustments For Decrease Increase In Inventories | £2.9M | -£5.4M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -£6.6M | -£8.5M |
| Adjustments For Finance Costs | £10.5M | £18.4M |
| Adjustments For Finance Income | £2.8M | £319.0K |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | £121.0K | £43.0K |
| Adjustments For Income Tax Expense | £3.4M | £7.3M |
| Adjustments For Increase Decrease In Trade and Other Payables | £3.9M | £6.9M |
| Adjustments For Provisions | £386.0K | £1.1M |
| Adjustments For Sharebased Payments | £1.0M | £1.2M |
| Basic Earnings Loss Per Share From Continuing Operations | £-0.02 | £-0.04 |
| Capital Redemption Reserve | £5.0K | £5.0K |
| Cash Flows Used In Exploration and Development Activities | £632.0K | £1.7M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £48.0K | £0 |
| Cash Receipts From Future Contracts Forward Contracts Option Contracts and Swap Contracts Classified As Investing Activities | £11.0K | £0 |
| Comprehensive Income Attributable To Noncontrolling Interests | £865.0K | £2.0M |
| Comprehensive Income Attributable To Owners of Parent | -£45.4M | £20.3M |
| Comprehensive Income From Continuing Operations | -£39.8M | £21.5M |
| Comprehensive Income From Discontinued Operations | -£5.6M | -£1.2M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | £149.2M | £148.4M |
| Current Biological Assets | £27.6M | £25.8M |
| Current Provisions | £1.3M | £1.6M |
| Current Tax Liabilities | £6.4M | £10.2M |
| Diluted Earnings Loss Per Share From Continuing Operations | £-0.02 | £-0.04 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -£2.3M | £4.3M |
| Finance Income | £7.7M | £4.7M |
| Gains Losses On Cash Flow Hedges Net of Tax | -£2.1M | £2.6M |
| Income Taxes Paid Refund Classified As Operating Activities | £8.6M | £7.4M |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -£8.0M | £0 |
| Increase Decrease Through Sharebased Payment Transactions | £1.0M | £1.2M |
| Increase Decrease Through Transactions With Owners | £3.9M | £21.4M |
| Interest Received Classified As Investing Activities | £627.0K | £119.0K |
| Investment Accounted For Using Equity Method | £3.6M | £3.1M |
| Issue of Equity | £13.0M | £20.7M |
| Issued Capital | £739.0K | £704.0K |
| Liabilities | £188.7M | £203.3M |
| Net Assets Liabilities | £282.6M | £323.3M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | £850.0K | £0 |
| Noncurrent Biological Assets | £18.4M | £20.9M |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | £14.0K | £15.0K |
| Noncurrent Payables | £6.8M | £9.0M |
| Noncurrent Provisions | £700.0K | £0 |
| Other Adjustments For Noncash Items | £0 | -£276.0K |
| Other Comprehensive Income | -£23.0M | £52.8M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -£23.5M | £47.6M |
| Other Expense By Function | £45.2M | £44.1M |
| Payments For Share Issue Costs | £2.1M | £562.0K |
| Proceeds From Disposal of Noncurrent Assets Or Disposal Groups Classified As Held For Sale and Discontinued Operations | £227.0K | £220.0K |
| Proceeds From Issuing Shares | £13.0M | £20.7M |
| Profit Loss From Continuing Operations | -£16.1M | -£28.7M |
| Profit Loss From Discontinued Operations | -£5.5M | -£1.8M |
| Reclassification Adjustments On Cash Flow Hedges Net of Tax | -£2.6M | -£2.5M |
| Research and Development Expense | £6.1M | £6.6M |
| Reserve of Cash Flow Hedges | -£203.0K | -£703.0K |
| Reserve of Exchange Differences On Translation | £54.9M | £77.7M |
| Retained Earnings | £183.5M | -£185.1M |
| Share Issue Related Cost | £2.1M | £562.0K |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | -£32.0K | -£595.0K |
Methodology
Every line item above is a fact tagged in BENCHMARK HOLDINGS 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.