HILL + SMITH PLC financials
HILL + SMITH PLC
Country: GB Reporting currency: GBP Latest annual report: 2025-12-31
LEI:
2138003A3ISGQZBOWI83 ISIN: GB0004270301 Financial statements
(GBP, as reported — unscaled; 100 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | £868.8M | £855.1M |
| Cost of sales | £515.3M | £513.3M |
| Gross profit | £353.5M | £341.8M |
| Other income | £300.0K | £500.0K |
| Distribution costs | £26.4M | £26.8M |
| Administrative expenses | £207.3M | £200.1M |
| Operating profit (EBIT) | £120.1M | £115.4M |
| Finance costs | £9.6M | £11.4M |
| Profit before tax | £111.3M | £104.5M |
| Income tax expense | £28.8M | £28.1M |
| Profit for the year | £82.5M | £76.4M |
| — attributable to owners | £82.5M | £76.4M |
| Per share | ||
| Basic EPS | £1.03 | £0.95 |
| Diluted EPS | £1.02 | £0.94 |
| Free cash flow / share | £1.31 | £1.32 |
| Cash flow statement | ||
| Cash generated from operations | £173.1M | £168.6M |
| Net cash from operating activities | £135.9M | £129.0M |
| Income taxes paid | £27.3M | £26.5M |
| Net cash from investing activities | -£26.7M | -£69.0M |
| Purchase of PP&E (capex) | £29.2M | £21.3M |
| Purchase of intangibles | £3.7M | £5.0M |
| Net cash from financing activities | -£87.5M | -£43.5M |
| Dividends paid | £39.4M | £34.5M |
| Proceeds from borrowings | £42.0M | £62.5M |
| Repayments of borrowings | £55.4M | £63.7M |
| Lease liability payments | £9.5M | £9.0M |
| Net change in cash | £21.7M | £16.5M |
| Balance sheet | ||
| Total assets | £761.9M | £796.0M |
| Non-current assets | £430.0M | £464.4M |
| Property, plant & equipment | £185.4M | £185.1M |
| Right-of-use assets | £36.8M | £43.2M |
| Intangible assets & goodwill | £202.5M | £236.0M |
| Current assets | £331.9M | £331.6M |
| Inventories | £97.2M | £100.1M |
| Trade & other receivables | £161.9M | £162.5M |
| Cash & equivalents | £70.4M | £55.0M |
| Total equity | £475.0M | £475.7M |
| Non-current liabilities | £107.9M | £162.2M |
| Long-term borrowings | £54.9M | £98.7M |
| Lease liabilities (non-current) | £31.3M | £36.9M |
| Current liabilities | £179.0M | £158.1M |
| Short-term borrowings | £26.4M | £800.0K |
| Lease liabilities (current) | £8.6M | £9.1M |
| Trade & other payables | £129.6M | £133.5M |
| Deferred tax liabilities | £11.8M | £12.3M |
| Derived metrics | ||
| Free cash flow | £106.7M | £107.7M |
| Operating margin | 13.8% | 13.5% |
| Net margin | 9.5% | 8.9% |
| Return on equity | 17.4% | 16.1% |
| Cash conversion ratio | 1.65× | 1.69× |
| Capex coverage | 4.65× | 6.06× |
| Other reported items | ||
| Adjustments For Amortisation Expense | £12.1M | £11.1M |
| Adjustments For Decrease Increase In Inventories | -£2.3M | £9.3M |
| Adjustments For Decrease Increase In Trade and Other Receivables | -£2.4M | -£11.8M |
| Adjustments For Finance Income Cost | -£8.8M | -£10.9M |
| Adjustments For Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | £14.7M | £14.0M |
| Adjustments For Increase Decrease In Trade and Other Payables | £1.6M | £3.1M |
| Adjustments For Sharebased Payments | £2.9M | £3.4M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | £69.7M | £51.3M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £7.4M | £0 |
| Cash Flows From Used In Operations Before Changes In Working Capital | £179.6M | £175.2M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £0 | £44.5M |
| Comprehensive Income Attributable To Owners of Parent | £57.4M | £81.2M |
| Current Assets Liabilities | £152.9M | £173.5M |
| Current Tax Assets Current | £2.4M | £1.3M |
| Current Tax Liabilities Current | £2.8M | £700.0K |
| Decrease Increase Through Tax On Sharebased Payment Transactions | -£1.1M | £200.0K |
| Deferred Tax Assets | £100.0K | £100.0K |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -£3.3M | £400.0K |
| Finance Income | £800.0K | £500.0K |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | £500.0K | £0 |
| Increase Decrease In Working Capital | £6.5M | £6.6M |
| Increase Decrease Through Sharebased Payment Transactions | £2.9M | £3.4M |
| Increase Decrease Through Treasury Share Transactions | £300.0K | £1.6M |
| Interest Received Classified As Investing Activities | £800.0K | £500.0K |
| Issue of Equity | £2.0M | £2.5M |
| Issued Capital | £19.9M | £20.1M |
| Liabilities | £286.9M | £320.3M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | £0 | £6.9M |
| Net Assets Liabilities | £475.0M | £475.7M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | £0 | £12.7M |
| Noncurrent Recognised Assets Defined Benefit Plan | £5.2M | £0 |
| Noncurrent Recognised Liabilities Defined Benefit Plan | £600.0K | £800.0K |
| Other Comprehensive Income | -£25.1M | £4.8M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | £1.7M | -£200.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -£30.4M | £5.6M |
| Other Comprehensive Income Net of Tax Hedges of Net Investments In Foreign Operations | £4.1M | -£600.0K |
| Other Longterm Provisions | £2.3M | £2.3M |
| Other Noncurrent Liabilities | £7.0M | £11.2M |
| Other Reserves | £5.1M | £4.9M |
| Other Shortterm Provisions | £11.6M | £7.1M |
| Payments For Debt Issue Costs | £1.3M | £0 |
| Payments To Acquire Or Redeem Entitys Shares | £20.2M | £0 |
| Proceeds From Disposal of Noncurrent Assets Or Disposal Groups Classified As Held For Sale and Discontinued Operations | £0 | £2.3M |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | £1.1M | £1.1M |
| Proceeds From Issuing Shares | £800.0K | £2.5M |
| Purchase of Treasury Shares | £20.2M | — |
| Reserve of Exchange Differences On Translation | £1.6M | £27.9M |
| Retained Earnings | £399.4M | £375.8M |
| Share Premium | £49.0M | £47.0M |
Methodology
Every line item above is a fact tagged in HILL + SMITH 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.