MACFARLANE GROUP PLC financials

MACFARLANE GROUP PLC

Country: GB Reporting currency: GBP Latest annual report: 2024-12-31
LEI: 213800LVRYDERSJAAZ73
Source filing ↗
Financial statements (GBP, as reported — unscaled; 94 line items across 2 annual periods)
Line item 20242023
Income statement
Revenue £270.4M£280.7M
Cost of sales £165.1M£175.0M
Gross profit £105.4M£105.7M
Distribution costs £11.2M£10.5M
Administrative expenses £70.6M£73.1M
Operating profit (EBIT) £23.6M£22.1M
Finance costs £2.7M£1.8M
Profit before tax £20.9M£20.3M
Income tax expense £5.4M£5.3M
Profit for the year £15.5M£15.0M
Total comprehensive income £15.1M£13.5M
Cash flow statement
Cash generated from operations £36.8M£41.2M
Net cash from operating activities £25.4M£33.5M
Net cash from investing activities -£13.5M-£16.6M
Purchase of PP&E (capex) £2.9M£2.2M
Net cash from financing activities -£6.0M-£15.3M
Dividends paid £5.8M£5.5M
Repayments of borrowings -£8.4M£2.3M
Lease liability payments £8.3M£7.5M
Balance sheet
Total assets £246.9M£221.2M
Non-current assets £159.5M£142.0M
Property, plant & equipment £10.6M£9.2M
Right-of-use assets £41.1M£35.0M
Intangible assets & goodwill £98.0M£87.5M
Current assets £87.5M£79.2M
Inventories £19.0M£17.5M
Trade & other receivables £55.0M£53.8M
Cash & equivalents £12.9M£7.7M
Total equity £123.3M£114.6M
Non-current liabilities £49.2M£40.2M
Lease liabilities (non-current) £35.7M£28.9M
Current liabilities £74.4M£66.5M
Short-term borrowings £14.8M£7.2M
Lease liabilities (current) £7.2M£7.3M
Trade & other payables £50.3M£50.6M
Deferred tax liabilities £10.9M£9.5M
Derived metrics
Free cash flow £22.5M£31.3M
Operating margin 8.7%7.9%
Net margin 5.7%5.3%
Return on equity 12.6%13.1%
Cash conversion ratio 1.64×2.24×
Capex coverage 8.69×15.41×
Other reported items
Adjustments For Amortisation Expense £4.6M£4.0M
Adjustments For Decrease Increase In Inventories -£646.0K£5.7M
Adjustments For Decrease Increase In Trade Account Receivable £1.9M£7.5M
Adjustments For Depreciation Expense £1.9M£1.7M
Adjustments For Finance Costs £2.7M£1.8M
Adjustments For Increase Decrease In Contract Liabilities -£805.0K£1.5M
Adjustments For Increase Decrease In Deferred Income Including Contract Liabilities -£1.5M£0
Adjustments For Increase Decrease In Trade Account Payable -£2.2M-£7.0M
Adjustments For Provisions -£359.0K-£1.6M
Bank Overdrafts Classified As Cash Equivalents £0£704.0K
Basic Earnings Loss Per Share From Continuing Operations £0.10£0.09
Cash and Cash Equivalents If Different From Statement of Financial Position £12.9M£7.0M
Cash Flows From Used In Operations Before Changes In Working Capital £37.9M£37.8M
Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities £10.6M£14.5M
Contingent Consideration Recognised As of Acquisition Date £2.3M£504.0K
Contributions To Plan Net Defined Benefit Liability Asset -£361.0K£1.2M
Current Assets Liabilities £13.1M£12.8M
Current Provisions £1.0M£401.0K
Current Tax Assets Current £469.0K£225.0K
Current Tax Liabilities Current £1.0M£983.0K
Deferred Tax Assets £145.0K£335.0K
Depreciation Rightofuse Assets £8.9M£7.9M
Diluted Earnings Loss Per Share From Continuing Operations £0.10£0.09
Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share £0.03
Expense From Sharebased Payment Transactions With Employees -£270.0K£586.0K
Gains Losses On Disposals of Property Plant and Equipment -£39.0K£3.0K
Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income -£91.0K-£492.0K
Income Taxes Paid Refund Classified As Operating Activities £6.8M£5.4M
Increase Decrease In Cash and Cash Equivalents £5.9M£1.6M
Increase Decrease Through Sharebased Payment Transactions -£270.0K£586.0K
Increase Decrease Through Transactions With Owners -£6.4M-£4.9M
Interest Paid Classified As Operating Activities £3.1M£2.3M
Issue of Equity £0£0
Issued Capital £39.9M£39.7M
Liabilities £123.7M£106.7M
Net Assets Liabilities £123.3M£114.6M
Noncurrent Receivables £35.0K£35.0K
Other Adjustments For Noncash Items -£150.0K£0
Other Comprehensive Income -£421.0K-£1.5M
Other Comprehensive Income Before Tax Exchange Differences On Translation -£150.0K-£45.0K
Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans -£362.0K-£2.0M
Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans -£362.0K-£2.0M
Other Longterm Provisions £327.0K£1.3M
Payments To Acquire Or Redeem Entitys Shares £392.0K£0
Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities £45.0K£90.0K
Purchase of Treasury Shares £392.0K
Reserve of Exchange Differences On Translation £21.0K£171.0K
Retained Earnings £69.2M£60.6M
Revaluation Surplus £70.0K£70.0K
Share Premium £14.5M£14.0M
Surplus Deficit In Plan £9.6M£9.9M
Treasury Shares £429.0K£16.0K
Methodology

Every line item above is a fact tagged in MACFARLANE GROUP 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.