ESSENTRA PLC financials
ESSENTRA PLC
Country: GB Reporting currency: GBP Latest annual report: 2023-12-31
LEI:
5493007MOZNA03BVNE96 Financial statements
(GBP, as reported — unscaled; 121 line items across 2 annual periods)
| Line item | 2023 | 2022 |
|---|---|---|
| Income statement | ||
| Revenue | £316.3M | £337.9M |
| Gross profit | £141.8M | £148.2M |
| Depreciation & amortisation | -£11.3M | -£10.4M |
| Operating profit (EBIT) | £10.9M | -£11.3M |
| Finance costs | £13.5M | £24.9M |
| Profit before tax | £8.4M | -£29.1M |
| Income tax expense | £2.6M | £2.0M |
| Profit for the year | £5.4M | -£183.8M |
| — attributable to owners | £5.4M | -£188.0M |
| — attributable to NCI | £0 | £4.2M |
| Total comprehensive income | -£13.1M | -£203.5M |
| Per share | ||
| Basic EPS | £0.02 | £-0.62 |
| Diluted EPS | £0.02 | £-0.62 |
| Free cash flow / share | £0.06 | £0.08 |
| Cash flow statement | ||
| Cash generated from operations | £34.0M | £76.5M |
| Net cash from operating activities | £29.5M | £64.0M |
| Net cash from investing activities | -£60.8M | £319.6M |
| Purchase of PP&E (capex) | £12.4M | £39.7M |
| Purchase of intangibles | £800.0K | £1.0M |
| Net cash from financing activities | -£328.7M | -£104.6M |
| Dividends paid | £96.3M | £20.9M |
| Lease liability payments | £5.4M | £11.5M |
| Net change in cash | -£360.0M | £279.0M |
| Balance sheet | ||
| Total assets | £536.0M | £893.4M |
| Non-current assets | £348.7M | £339.3M |
| Property, plant & equipment | £68.1M | £65.2M |
| Right-of-use assets | £27.9M | £21.0M |
| Intangible assets & goodwill | £215.0M | £206.6M |
| Current assets | £187.3M | £554.1M |
| Inventories | £64.7M | £65.0M |
| Trade & other receivables | £61.5M | £66.4M |
| Cash & equivalents | £59.7M | £421.4M |
| Total equity | £273.2M | £404.1M |
| — attributable to owners | £273.2M | £404.1M |
| Non-current liabilities | £149.4M | £132.6M |
| Long-term borrowings | £95.5M | £85.0M |
| Lease liabilities (non-current) | £23.8M | £18.0M |
| Current liabilities | £113.4M | £356.7M |
| Short-term borrowings | £0 | £208.0M |
| Lease liabilities (current) | £7.1M | £4.9M |
| Trade & other payables | £60.7M | £91.5M |
| Deferred tax liabilities | £12.4M | £7.6M |
| Derived metrics | ||
| Free cash flow | £17.1M | £24.3M |
| Operating margin | 3.4% | -3.3% |
| Net margin | 1.7% | -54.4% |
| Return on equity | 2.0% | -45.5% |
| Cash conversion ratio | 5.46× | -0.35× |
| Capex coverage | 2.38× | 1.61× |
| Other reported items | ||
| Adjustments For Amortisation Expense | £14.2M | £19.6M |
| Adjustments For Decrease Increase In Inventories | -£3.1M | -£27.4M |
| Adjustments For Decrease Increase In Trade and Other Receivables | £10.0M | -£35.5M |
| Adjustments For Finance Income Cost | -£2.5M | -£18.4M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | £7.1M | £500.0K |
| Adjustments For Income Tax Expense | -£1.1M | -£2.0M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | £0 | £200.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | -£10.1M | £41.2M |
| Adjustments For Provisions | -£2.8M | £1.0M |
| Adjustments For Sharebased Payments | £1.4M | £2.6M |
| Basic Earnings Loss Per Share From Continuing Operations | £0.02 | £-0.10 |
| Cancellation of Treasury Shares | £0 | — |
| Capital Redemption Reserve | £2.4M | £100.0K |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £0 | £416.9M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £33.3M | £27.9M |
| Comprehensive Income Attributable To Noncontrolling Interests | £0 | £4.1M |
| Comprehensive Income Attributable To Owners of Parent | -£13.1M | -£207.6M |
| Comprehensive Income From Continuing Operations | -£12.7M | -£12.1M |
| Comprehensive Income From Discontinued Operations | -£400.0K | -£191.4M |
| Current Derivative Financial Assets | £0 | £200.0K |
| Current Derivative Financial Liabilities | £0 | £1.3M |
| Current Provisions | £5.6M | £10.7M |
| Current Tax Assets | £1.4M | £1.1M |
| Current Tax Liabilities | £12.0M | £16.2M |
| Decrease Increase Through Tax On Sharebased Payment Transactions | £300.0K | £600.0K |
| Deferred Tax Assets | £12.2M | £11.7M |
| Diluted Earnings Loss Per Share From Continuing Operations | £0.02 | £-0.10 |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | £96.3M | £19.0M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | £0 | £1.9M |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | — | £0 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -£1.7M | £6.1M |
| Equity and Liabilities | £536.0M | £893.4M |
| Finance Income | £11.0M | £7.1M |
| Gains Losses On Cash Flow Hedges Net of Tax | -£1.8M | £16.1M |
| Impairment Loss Recognised In Profit Or Loss Trade Receivables | £400.0K | £800.0K |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | -£600.0K | -£900.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | -£300.0K | -£5.1M |
| Income Taxes Paid Refund Classified As Operating Activities | £4.5M | £12.5M |
| Interest Paid Classified As Financing Activities | £9.9M | £19.5M |
| Interest Received Classified As Investing Activities | £3.5M | £2.3M |
| Investment Property | £3.3M | £7.0M |
| Issued Capital | £73.3M | £75.6M |
| Liabilities | £262.8M | £489.3M |
| Merger Reserve | £0 | £385.2M |
| Noncurrent Derivative Financial Assets | £4.2M | £8.3M |
| Noncurrent Provisions | £200.0K | £1.1M |
| Noncurrent Recognised Assets Defined Benefit Plan | £7.9M | £7.9M |
| Noncurrent Recognised Liabilities Defined Benefit Plan | £17.5M | £18.5M |
| Noncurrent Trade Receivables | £10.1M | £11.6M |
| Other Adjustments To Reconcile Profit Loss | £13.9M | £26.0M |
| Other Comprehensive Income | -£18.5M | -£19.7M |
| Other Comprehensive Income Attributable To Noncontrolling Interests | £0 | -£100.0K |
| Other Comprehensive Income Before Tax Exchange Differences On Translation | -£19.4M | £54.6M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | -£1.3M | -£20.5M |
| Other Comprehensive Income Before Tax Hedges of Net Investments In Foreign Operations | £700.0K | -£21.7M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -£17.5M | -£4.3M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | -£1.0M | -£15.4M |
| Other Current Financial Liabilities | £28.0M | £24.1M |
| Other Noncurrent Financial Liabilities | £0 | £2.4M |
| Other Reserves | -£132.8M | -£132.8M |
| Payments To Acquire Or Redeem Entitys Shares | £24.0M | £0 |
| Proceeds From Noncurrent Borrowings | £61.8M | £65.0M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | £0 | £500.0K |
| Profit Loss From Continuing Operations | £5.8M | -£31.1M |
| Profit Loss From Discontinued Operations | -£400.0K | -£152.7M |
| Purchase of Treasury Shares | £24.0M | — |
| Reduction of Issued Capital | £0 | — |
| Repayments of Current Borrowings | £208.0M | £0 |
| Repayments of Noncurrent Borrowings | £46.9M | £124.2M |
| Reserve of Cash Flow Hedges | -£200.0K | -£800.0K |
| Reserve of Exchange Differences On Translation | -£70.5M | -£52.4M |
| Retained Earnings | £401.0M | £129.2M |
| Share Issue Related Cost | -£1.4M | -£3.1M |
Methodology
Every line item above is a fact tagged in ESSENTRA 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.