LAW DEBENTURE CORPORATION PLC(THE) financials
LAW DEBENTURE CORPORATION PLC(THE)
2138006E39QX7XV6PP21 | Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | £99.7M | £96.0M |
| Cost of sales | £8.2M | £8.3M |
| Other income | £1.2M | £1.4M |
| Administrative expenses | £45.4M | £41.8M |
| Operating profit (EBIT) | £105.4M | £83.3M |
| Profit before tax | £98.8M | £76.8M |
| Income tax expense | £1.9M | £1.6M |
| Profit for the year | £97.0M | £75.2M |
| Total comprehensive income | £94.4M | £73.2M |
| Per share | ||
| Basic EPS | £0.74 | £0.58 |
| Diluted EPS | £0.74 | £0.58 |
| Free cash flow / share | £0.36 | £0.33 |
| Cash flow statement | ||
| Cash generated from operations | £11.1M | £11.3M |
| Net cash from operating activities | £46.9M | £44.2M |
| Net cash from investing activities | -£317.0K | -£36.6M |
| Purchase of PP&E (capex) | £268.0K | £874.0K |
| Purchase of intangibles | £275.0K | £54.0K |
| Net cash from financing activities | -£39.4M | -£24.9M |
| Dividends paid | £43.0M | £40.5M |
| Lease liability payments | £1.3M | £1.3M |
| Net change in cash | £7.1M | -£17.2M |
| Balance sheet | ||
| Total assets | £1.13B | £1.06B |
| Non-current assets | £1.06B | £1.00B |
| Property, plant & equipment | £2.0M | £2.3M |
| Right-of-use assets | £3.8M | £4.1M |
| Intangible assets & goodwill | £2.0M | £19.0M |
| Current assets | £62.8M | £61.5M |
| Trade & other receivables | £17.8M | £21.5M |
| Cash & equivalents | £38.4M | £31.4M |
| Total equity | £920.8M | £854.2M |
| Non-current liabilities | £171.3M | £172.8M |
| Long-term borrowings | £163.9M | £163.9M |
| Lease liabilities (non-current) | £4.2M | £4.7M |
| Current liabilities | £33.6M | £35.6M |
| Lease liabilities (current) | £1.0M | £1.0M |
| Trade & other payables | £19.0M | £22.6M |
| Deferred tax liabilities | £1.4M | £1.8M |
| Derived metrics | ||
| Free cash flow | £46.6M | £43.4M |
| Operating margin | 105.7% | 86.8% |
| Net margin | 97.2% | 78.3% |
| Return on equity | 10.5% | 8.8% |
| Cash conversion ratio | 0.48× | 0.59× |
| Capex coverage | 174.92× | 50.61× |
| Other reported items | ||
| Capital Redemption Reserve | £8.0K | £8.0K |
| Capital Reserve | £742.8M | £694.3M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | £38.4M | £31.4M |
| Current Contract Assets | £6.7M | £8.6M |
| Current Contract Liabilities | £9.0M | £8.0M |
| Current Payables On Social Security and Taxes Other Than Income Tax | £2.3M | £1.8M |
| Current Tax Liabilities | £2.3M | £2.2M |
| Dividends Received Classified As Operating Activities | £36.6M | £33.0M |
| Dividends Recognised As Distributions To Owners of Parent Relating To Current Year | £31.6M | £30.0M |
| Dividends Recognised As Distributions To Owners of Parent Relating To Prior Years | £12.0M | £11.3M |
| Dividends Recognised As Distributions To Owners Per Share | £0.10 | £0.09 |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -£223.0K | -£886.0K |
| Fee and Commission Income Expense | £61.7M | £58.5M |
| Gains Losses On Financial Assets At Fair Value Through Profit Or Loss | £76.3M | £37.4M |
| Impairment Loss Recognised In Profit Or Loss Goodwill | -£17.0M | £0 |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | £499.0K | £0 |
| Income Taxes Paid Refund Classified As Operating Activities | £770.0K | £0 |
| Intangible Assets Other Than Goodwill | £2.6M | £3.0M |
| Interest Expense | £6.5M | £6.5M |
| Interest Paid Classified As Financing Activities | £6.3M | £6.5M |
| Interest Received Classified As Investing Activities | £739.0K | £1.2M |
| Investments In Subsidiaries | £0 | £0 |
| Issue of Equity | £11.2M | £23.4M |
| Issued Capital | £6.6M | £6.6M |
| Net Assets Liabilities | £920.8M | £854.2M |
| Noncurrent Contract Liabilities | £1.9M | £2.4M |
| Noncurrent Financial Assets At Fair Value Through Profit Or Loss | £1.04B | £965.2M |
| Noncurrent Recognised Assets Defined Benefit Plan | £10.5M | £7.4M |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | £193.4M | £98.9M |
| Other Cash Receipts From Sales of Equity Or Debt Instruments of Other Entities Classified As Investing Activities | £192.9M | £62.1M |
| Other Comprehensive Income | -£2.5M | -£2.0M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | £2.7M | -£1.4M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -£222.0K | -£798.0K |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | £2.2M | -£1.4M |
| Payments To Acquire Or Redeem Entitys Shares | £1.2M | £798.0K |
| Proceeds From Issuing Shares | £12.4M | £24.2M |
| Reserve of Exchange Differences On Translation | £7.2M | £2.7M |
| Retained Earnings | £49.8M | £47.5M |
| Revenue From Dividends | £36.1M | £34.9M |
| Revenue From Interest | £739.0K | £1.2M |
| Share Premium | £119.4M | £107.1M |
| Trade and Other Current Payables To Related Parties | £0 | £0 |
| Treasury Shares | £5.2M | £3.9M |
Every line item above is a fact tagged in LAW DEBENTURE CORPORATION PLC(THE)'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.