LEARND SE financials

LEARND SE

Country: LU Reporting currency: GBP Latest annual report: 2023-12-31
LEI: 391200CLINOY60KP3T33
Source filing ↗
Financial statements (GBP, as reported — unscaled; 83 line items across 2 annual periods)
Line item 20232022
Income statement
Revenue £32.1M£30.4M
Cost of sales £19.4M£18.9M
Gross profit £12.7M£11.5M
Administrative expenses £20.9M£11.4M
Operating profit (EBIT) -£56.3M£140.1K
Finance costs £738.8K£410.5K
Profit before tax -£49.6M-£270.4K
Income tax expense -£143.7K-£266.6K
Profit for the year -£49.4M-£3.8K
Total comprehensive income -£49.2M-£3.8K
Per share
Basic EPS £-4.19£0.00
Diluted EPS £-4.19£0.00
Free cash flow / share £-0.55
Cash flow statement
Cash generated from operations -£6.3M£954.1K
Net cash from operating activities -£6.3M£1.2M
Income taxes paid £88.3K£0
Net cash from investing activities -£1.7M-£920.9K
Purchase of PP&E (capex) £158.2K£140.5K
Purchase of intangibles £255.4K£142.0K
Net cash from financing activities £7.2M£4.2K
Proceeds from borrowings £0£988.9K
Repayments of borrowings £413.9K£587.6K
Lease liability payments £655.1K£513.8K
Net change in cash -£839.3K£254.5K
Balance sheet
Total assets £24.7M£17.9M
Non-current assets £12.5M£8.6M
Property, plant & equipment £235.4K£249.8K
Right-of-use assets £2.5M£2.0M
Intangible assets & goodwill £9.7M£6.4M
Current assets £12.2M£9.3M
Inventories £623.9K£852.3K
Trade & other receivables £9.4M£6.5M
Cash & equivalents £1.8M£1.7M
Total equity -£12.8M£2.0M
Non-current liabilities £19.3M£4.2M
Long-term borrowings £3.5M£2.7M
Lease liabilities (non-current) £1.9M£1.5M
Current liabilities £18.3M£11.7M
Short-term borrowings £4.2M£3.7M
Lease liabilities (current) £726.6K£553.5K
Trade & other payables £13.3M£7.5M
Derived metrics
Free cash flow -£6.5M£1.0M
Operating margin -175.3%0.5%
Net margin -154.0%-0.0%
Return on equity 385.1%-0.2%
Cash conversion ratio 0.13×-306.53×
Capex coverage -39.97×8.34×
Other reported items
Adjustments For Decrease Increase In Inventories £242.4K-£545.5K
Adjustments For Decrease Increase In Trade and Other Receivables -£1.9M-£1.5M
Adjustments For Depreciation and Amortisation Expense £1.2M£864.9K
Adjustments For Finance Costs £715.6K£410.5K
Adjustments For Gain Loss On Disposal of Investments In Subsidiaries Joint Ventures and Associates £0-£756.9K
Adjustments For Income Tax Expense -£143.7K-£266.6K
Adjustments For Increase Decrease In Trade and Other Payables -£559.4K£1.3M
Adjustments For Provisions £0-£87.3K
Adjustments For Sharebased Payments £2.7M£41.9K
Cash Advances and Loans From Related Parties £695.2K£0
Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities £0-£141.7K
Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities £914.7K£0
Cash Repayments of Advances and Loans From Related Parties £695.2K£0
Deferred Tax Assets £433.3K£274.5K
Effect of Exchange Rate Changes On Cash and Cash Equivalents £9.9K£0
Equity and Liabilities £24.7M£17.9M
Finance Income £1.7K£0
Income Taxes Refund Classified As Operating Activities £74.1K£217.1K
Increase Decrease Through Sharebased Payment Transactions £2.7M£41.9K
Increase Decrease Through Transactions With Owners £34.4M£38.0K
Interest Paid Classified As Financing Activities £432.6K£165.2K
Issued Capital £439.2K£95
Liabilities £37.5M£15.9M
Noncurrent Provisions £11.3K£11.3K
Other Adjustments For Noncash Items £48.1M£0
Other Comprehensive Income £198.1K£0
Other Comprehensive Income Net of Tax Exchange Differences On Translation £198.1K£0
Other Expense By Function £48.1M£0
Payments For Development Project Expenditure £396.0K£496.8K
Proceeds From Issuing Shares £7.0M£0
Reserve of Exchange Differences On Translation £198.1K£0
Reserve of Sharebased Payments £2.8M£98.1K
Restricted Cash and Cash Equivalents £919.3K£0
Retained Earnings -£47.6M£1.9M
Sale Or Issue of Treasury Shares £9.1M
Share Premium £31.3M£0
Methodology

Every line item above is a fact tagged in LEARND SE'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.