BRAEMAR PLC financials
BRAEMAR PLC
Country: GB Reporting currency: GBP Latest annual report: 2026-02-28
LEI:
213800EV6IKTTHJ83C19 Financial statements
(GBP, as reported — unscaled; 102 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | £135.6M | £141.9M |
| Other income | £0 | £215.0K |
| Operating expenses | £127.9M | £130.9M |
| Operating profit (EBIT) | £7.7M | £11.2M |
| Finance costs | £3.6M | £2.7M |
| Profit before tax | £4.6M | £9.2M |
| Income tax expense | £2.4M | £3.1M |
| Profit for the year | £2.3M | £6.1M |
| — attributable to owners | £2.3M | £6.1M |
| Total comprehensive income | £4.0M | £6.2M |
| Per share | ||
| Basic EPS | £0.07 | £0.19 |
| Diluted EPS | £0.06 | £0.17 |
| Free cash flow / share | £0.30 | £0.14 |
| Cash flow statement | ||
| Cash generated from operations | £16.5M | £9.1M |
| Net cash from operating activities | £12.1M | £5.9M |
| Income taxes paid | £2.4M | £3.0M |
| Net cash from investing activities | £1.2M | £1.3M |
| Purchase of PP&E (capex) | £1.4M | £615.0K |
| Purchase of intangibles | £13.0K | £0 |
| Net cash from financing activities | -£9.7M | -£15.0M |
| Dividends paid | £1.6M | £5.5M |
| Proceeds from borrowings | £4.5M | £0 |
| Repayments of borrowings | £1.0M | £4.0M |
| Lease liability payments | £2.9M | £3.1M |
| Net change in cash | £3.6M | -£7.8M |
| Balance sheet | ||
| Total assets | £155.4M | £157.4M |
| Non-current assets | £90.1M | £94.3M |
| Property, plant & equipment | £8.8M | £10.1M |
| Intangible assets & goodwill | £71.4M | £71.2M |
| Current assets | £65.3M | £63.1M |
| Trade & other receivables | £39.2M | £40.9M |
| Cash & equivalents | £23.4M | £20.5M |
| Total equity | £82.4M | £84.2M |
| Non-current liabilities | £33.8M | £31.4M |
| Long-term borrowings | £30.7M | £29.4M |
| Current liabilities | £39.3M | £41.8M |
| Trade & other payables | £37.3M | £34.7M |
| Deferred tax liabilities | £188.0K | £358.0K |
| Derived metrics | ||
| Free cash flow | £10.7M | £5.3M |
| Operating margin | 5.7% | 7.9% |
| Net margin | 1.7% | 4.3% |
| Return on equity | 2.8% | 7.3% |
| Cash conversion ratio | 5.32× | 0.97× |
| Capex coverage | 8.66× | 9.66× |
| Other reported items | ||
| Adjustments For Decrease Increase In Trade and Other Receivables | £379.0K | -£2.2M |
| Adjustments For Depreciation and Amortisation Expense | £4.1M | £3.8M |
| Adjustments For Finance Income Cost | -£3.3M | -£2.0M |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | -£17.0K | -£3.0K |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | £411.0K | £743.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | £3.6M | -£9.9M |
| Adjustments For Provisions | -£1.8M | £5.0K |
| Adjustments For Sharebased Payments | £2.4M | £5.6M |
| Adjustments For Undistributed Profits of Associates | £217.0K | £0 |
| Adjustments For Unrealised Foreign Exchange Losses Gains | £108.0K | £232.0K |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £1.7M | £1.7M |
| Cash Flows From Used In Operations Before Changes In Working Capital | £14.3M | £21.1M |
| Comprehensive Income Attributable To Owners of Parent | £4.0M | £6.2M |
| Consideration Paid Received | £2.6M | £584.0K |
| Current Derivative Financial Assets | £2.0M | £192.0K |
| Current Derivative Financial Liabilities | £51.0K | £592.0K |
| Current Notes and Debentures Issued and Current Portion of Noncurrent Notes and Debentures Issued | £0 | £2.4M |
| Current Provisions | £525.0K | £2.4M |
| Current Tax Assets | £733.0K | £1.6M |
| Current Tax Liabilities | £1.4M | £1.7M |
| Decrease Increase Through Tax On Sharebased Payment Transactions | £477.0K | -£291.0K |
| Deferred Tax Assets | £2.1M | £3.4M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | £0.04 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -£750.0K | £343.0K |
| Finance Income | £322.0K | £766.0K |
| Gains Losses On Exchange Differences On Translation Net of Tax | -£1.3M | £295.0K |
| Gains On Disposals of Investments | £217.0K | £0 |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | £1.1M | £1.0M |
| Income Taxes Refund Classified As Operating Activities | £444.0K | £2.0M |
| Increase Decrease Through Sharebased Payment Transactions | £2.4M | £5.6M |
| Increase Decrease Through Transactions With Owners | -£5.8M | -£1.7M |
| Intangible Assets Other Than Goodwill | £2.0M | £2.6M |
| Interest Paid Classified As Operating Activities | £2.7M | £2.6M |
| Interest Received Classified As Operating Activities | £206.0K | £427.0K |
| Investments In Associates Accounted For Using Equity Method | £0 | £713.0K |
| Issue of Equity | £0 | — |
| Issued Capital | £3.3M | £3.3M |
| Liabilities | £73.1M | £73.3M |
| Net Assets Liabilities | £82.4M | £84.2M |
| Noncurrent Derivative Financial Assets | £0 | £205.0K |
| Noncurrent Derivative Financial Liabilities | £0 | £116.0K |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | £1.4M | £1.7M |
| Noncurrent Payables | £1.8M | £498.0K |
| Noncurrent Provisions | £1.0M | £1.0M |
| Other Comprehensive Income | £1.7M | £100.0K |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | £1.9M | -£1.2M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | £58.0K | £0 |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | £780.0K | £1.0M |
| Other Comprehensive Income Net of Tax Hedges of Net Investments In Foreign Operations | £263.0K | -£19.0K |
| Other Expense By Nature | £122.1M | £125.0M |
| Other Noncurrent Receivables | £720.0K | £1.8M |
| Other Reserves | £8.5M | £7.4M |
| Payments To Acquire Or Redeem Entitys Shares | £4.1M | £2.4M |
| Proceeds From Issue of Ordinary Shares | £0 | £514.0K |
| Proceeds From Sales of Interests In Associates | £929.0K | £0 |
| Purchase of Treasury Shares | £4.1M | £2.4M |
| Retained Earnings | £73.1M | £77.8M |
| Treasury Shares | £2.5M | £4.3M |
Methodology
Every line item above is a fact tagged in BRAEMAR 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.