J SMART & CO (CONTRACTORS) P L C financials
J SMART & CO (CONTRACTORS) P L C
Country: GB Reporting currency: GBP Latest annual report: 2025-07-31
LEI:
213800FQZ9V3LKCRFL13 Financial statements
(GBP, as reported — unscaled; 96 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | £23.2M | £22.0M |
| Cost of sales | £18.9M | £18.0M |
| Gross profit | £4.3M | £4.0M |
| Other income | £83.0K | £163.0K |
| Administrative expenses | £4.9M | £4.5M |
| Operating profit (EBIT) | £5.2M | £666.0K |
| Finance costs | £12.0K | £16.0K |
| Profit before tax | £6.9M | £2.4M |
| Income tax expense | £1.8M | £692.0K |
| Profit for the year | £5.1M | £1.7M |
| Total comprehensive income | £6.2M | £3.0M |
| Per share | ||
| Basic EPS | £0.13 | £0.04 |
| Diluted EPS | £0.13 | £0.04 |
| Free cash flow / share | £0.03 | £-0.05 |
| Cash flow statement | ||
| Cash generated from operations | £2.4M | -£332.0K |
| Net cash from operating activities | £2.0M | -£510.0K |
| Net cash from investing activities | £7.4M | £2.0M |
| Purchase of PP&E (capex) | £897.0K | £1.6M |
| Net cash from financing activities | -£1.9M | -£2.2M |
| Dividends paid | £1.3M | £1.3M |
| Balance sheet | ||
| Total assets | £158.3M | £146.5M |
| Non-current assets | £112.4M | £97.0M |
| Property, plant & equipment | £3.0M | £2.7M |
| Current assets | £46.0M | £49.5M |
| Inventories | £16.4M | £18.7M |
| Trade & other receivables | £2.6M | £2.4M |
| Cash & equivalents | £25.8M | £12.9M |
| Total equity | £130.6M | £126.3M |
| Non-current liabilities | £12.3M | £10.0M |
| Lease liabilities (non-current) | £212.0K | £212.0K |
| Current liabilities | £15.4M | £10.1M |
| Short-term borrowings | £10.8M | £5.4M |
| Lease liabilities (current) | £1.0K | £1.0K |
| Trade & other payables | £4.6M | £4.7M |
| Deferred tax liabilities | £12.1M | £9.8M |
| Derived metrics | ||
| Free cash flow | £1.1M | -£2.1M |
| Operating margin | 22.6% | 3.0% |
| Net margin | 22.0% | 7.6% |
| Return on equity | 3.9% | 1.3% |
| Cash conversion ratio | 0.39× | -0.30× |
| Capex coverage | 2.21× | -0.33× |
| Other reported items | ||
| Adjustments For Decrease Increase In Contract Assets | £489.0K | -£911.0K |
| Adjustments For Decrease Increase In Inventories | £2.3M | -£950.0K |
| Adjustments For Decrease Increase In Trade and Other Receivables | -£135.0K | -£180.0K |
| Adjustments For Depreciation Expense | £590.0K | £455.0K |
| Adjustments For Fair Value Gains Losses | -£186.0K | -£123.0K |
| Adjustments For Gain Loss On Disposals Property Plant and Equipment | £83.0K | £114.0K |
| Adjustments For Gains Losses On Fair Value Adjustment Investment Property | £5.8M | £994.0K |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -£123.0K | -£154.0K |
| Adjustments For Increase Decrease In Trade and Other Payables | -£140.0K | £1.8M |
| Adjustments For Interest Expense | £12.0K | £16.0K |
| Adjustments For Interest Income | £1.4M | £1.3M |
| Adjustments For Undistributed Profits of Investments Accounted For Using Equity Method | £48.0K | £320.0K |
| Capital Redemption Reserve | £229.0K | £219.0K |
| Cash and Cash Equivalents If Different From Statement of Financial Position | £14.9M | £7.5M |
| Cash Flows From Used In Decrease Increase In Shortterm Deposits and Investments | -£2.0K | -£2.0K |
| Comprehensive Income Attributable To Owners of Parent | £6.2M | £3.0M |
| Current Contract Assets | £455.0K | £944.0K |
| Current Tax Assets Current | £700.0K | £255.0K |
| Deferred Tax Assets | £211.0K | £54.0K |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | £0.02 | £0.02 |
| Dividends Received From Investments Accounted For Using Equity Method Classified As Investing Activities | £0 | £711.0K |
| Finance Income | £1.4M | £1.3M |
| Gains Losses On Disposals of Investment Properties | -£49.0K | £0 |
| Gains Losses On Fair Value Adjustment Investment Property | £5.8M | £994.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | £366.0K | £450.0K |
| Income Taxes Paid Refund Classified As Operating Activities | £445.0K | £178.0K |
| Increase Decrease In Cash and Cash Equivalents | £7.4M | -£664.0K |
| Increase Decrease Through Transactions With Owners | -£1.9M | -£2.2M |
| Interest Paid Classified As Financing Activities | £12.0K | £12.0K |
| Interest Paid Classified As Investing Activities | £0 | £4.0K |
| Interest Received Classified As Investing Activities | £204.0K | £357.0K |
| Investment Income | £43.0K | £49.0K |
| Investment Property | £79.4M | £70.0M |
| Investments In Joint Ventures Accounted For Using Equity Method | £113.0K | £65.0K |
| Issued Capital | £779.0K | £789.0K |
| Liabilities | £27.7M | £20.2M |
| Net Assets Liabilities | £130.6M | £126.3M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | £0 | £14.2M |
| Noncurrent Financial Assets | £1.7M | £1.0M |
| Noncurrent Receivables | £2.2M | £0 |
| Noncurrent Recognised Assets Defined Benefit Plan | £25.8M | £23.0M |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | £518.0K | £51.0K |
| Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities | £37.0K | £244.0K |
| Other Comprehensive Income | £1.1M | £1.4M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | £1.5M | £1.8M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | £1.1M | £1.4M |
| Payments To Acquire Or Redeem Entitys Shares | £656.0K | £902.0K |
| Proceeds From Sales of Investment Property | £14.2M | £0 |
| Proceeds From Sales of Investments Accounted For Using Equity Method | £0 | £1.0M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | £107.0K | £132.0K |
| Purchase of Investment Property | £183.0K | £81.0K |
| Reduction of Issued Capital | £656.0K | £902.0K |
| Retained Earnings | £129.6M | £125.3M |
| Share of Profit Loss of Joint Ventures Accounted For Using Equity Method | £48.0K | £320.0K |
| Shortterm Deposits Not Classified As Cash Equivalents | £53.0K | £51.0K |
Methodology
Every line item above is a fact tagged in J SMART & CO (CONTRACTORS) P L C'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.