MARSTON SPLC financials
MARSTON SPLC
Country: GB Reporting currency: GBP Latest annual report: 2025-09-27
LEI:
213800Q6RP3ZJ2CZR962 ISIN: GB00B1JQDM80 Financial statements
(GBP, as reported — unscaled; 100 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Revenue | £897.9M | £898.6M |
| Operating expenses | £718.2M | £746.9M |
| Operating profit (EBIT) | £179.7M | £151.7M |
| Net finance income / (cost) | -£91.4M | -£137.3M |
| Finance costs | £90.0M | £106.5M |
| Profit before tax | £88.3M | £14.4M |
| Income tax expense | £16.7M | -£3.1M |
| Profit for the year | £71.6M | -£18.5M |
| Total comprehensive income | £134.6M | £11.0M |
| Per share | ||
| Basic EPS | £0.11 | £-0.03 |
| Diluted EPS | £0.11 | £-0.03 |
| Free cash flow / share | £0.21 | £0.24 |
| Cash flow statement | ||
| Net cash from operating activities | £199.2M | £207.4M |
| Net cash from investing activities | -£54.2M | £211.9M |
| Net cash from financing activities | -£154.6M | -£401.4M |
| Proceeds from borrowings | £201.0M | £225.0M |
| Repayments of borrowings | £215.0M | £419.0M |
| Lease liability payments | £8.6M | £8.4M |
| Balance sheet | ||
| Non-current assets | £2.24B | £2.13B |
| Property, plant & equipment | £2.18B | £2.07B |
| Intangible assets & goodwill | £26.9M | £29.3M |
| Current assets | £77.3M | £87.1M |
| Inventories | £13.8M | £14.4M |
| Trade & other receivables | £27.6M | £25.9M |
| Cash & equivalents | £34.8M | £44.4M |
| Total equity | £790.7M | £654.8M |
| Non-current liabilities | £1.28B | £1.32B |
| Long-term borrowings | £1.18B | £1.24B |
| Current liabilities | £248.8M | £241.1M |
| Short-term borrowings | £62.2M | £58.2M |
| Trade & other payables | £182.1M | £179.5M |
| Deferred tax liabilities | £30.9M | £2.4M |
| Derived metrics | ||
| Free cash flow | £138.0M | £161.2M |
| Operating margin | 20.0% | 16.9% |
| Net margin | 8.0% | -2.1% |
| Return on equity | 9.1% | -2.8% |
| Cash conversion ratio | 2.78× | -11.21× |
| Capex coverage | 3.25× | 4.49× |
| Other reported items | ||
| Adjustments For Depreciation and Amortisation Expense | £45.2M | £45.3M |
| Adjustments For Finance Income Cost | -£91.4M | -£137.3M |
| Adjustments For Income Tax Expense | £16.7M | -£3.1M |
| Adjustments For Increase Decrease In Employee Benefit Liabilities | -£1.6M | -£7.5M |
| Adjustments For Provisions | -£300.0K | -£900.0K |
| Basic Earnings Loss Per Share From Continuing Operations | £0.11 | £0.03 |
| Basic Earnings Loss Per Share From Discontinued Operations | £0.00 | £-0.06 |
| Capital Redemption Reserve | £6.8M | £6.8M |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | -£2.8M | £205.5M |
| Current Assets Other Than Assets Or Disposal Groups Classified As Held For Sale Or As Held For Distribution To Owners | £77.3M | £85.8M |
| Current Provisions | £600.0K | £600.0K |
| Current Tax Liabilities | £3.9M | £2.8M |
| Decrease Increase Through Tax On Sharebased Payment Transactions | -£200.0K | -£100.0K |
| Diluted Earnings Loss Per Share From Continuing Operations | £0.11 | £0.03 |
| Diluted Earnings Loss Per Share From Discontinued Operations | £0.00 | £-0.06 |
| Dividends Received Classified As Operating Activities | £0 | £13.8M |
| Finance Income | £2.2M | £1.4M |
| Gains Losses On Cash Flow Hedges Before Tax | £1.9M | -£2.8M |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | £2.2M | £1.2M |
| Income Tax Relating To Changes In Revaluation Surplus of Other Comprehensive Income | £15.8M | £9.8M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Be Reclassified To Profit Or Loss | £2.2M | £1.2M |
| Income Tax Relating To Components of Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss | £16.2M | £8.1M |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | £400.0K | -£1.7M |
| Income Taxes Paid Refund Classified As Operating Activities | £5.3M | -£100.0K |
| Increase Decrease In Cash and Cash Equivalents | -£9.6M | £17.9M |
| Increase Decrease In Working Capital | -£3.0M | -£8.2M |
| Increase Decrease Through Sharebased Payment Transactions | £1.8M | £2.0M |
| Increase Decrease Through Transactions With Owners | £1.3M | £3.7M |
| Interest Paid Classified As Financing Activities | £86.6M | £101.9M |
| Interest Received Classified As Investing Activities | £2.2M | £1.7M |
| Issued Capital | £48.7M | £48.7M |
| Net Assets Liabilities | £790.7M | £654.8M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | £0 | £1.3M |
| Noncurrent Derivative Financial Assets | £700.0K | £400.0K |
| Noncurrent Derivative Financial Liabilities | £54.6M | £59.4M |
| Noncurrent Provisions | £2.5M | £2.6M |
| Noncurrent Recognised Assets Defined Benefit Plan | £15.4M | £13.1M |
| Other Adjustments For Noncash Items | -£21.5M | £32.7M |
| Other Cash and Cash Equivalents | £1.1M | £1.1M |
| Other Comprehensive Income | £63.0M | £29.5M |
| Other Comprehensive Income Before Tax Cash Flow Hedges | £6.8M | £7.6M |
| Other Comprehensive Income Before Tax Gains Losses On Remeasurements of Defined Benefit Plans | £1.5M | -£6.9M |
| Other Comprehensive Income Before Tax Gains Losses On Revaluation | £109.8M | £80.8M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | £6.5M | £3.5M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | £56.5M | £26.0M |
| Other Noncurrent Assets | £14.7M | £14.4M |
| Other Noncurrent Liabilities | £9.4M | £8.3M |
| Payments For Debt Issue Costs | £900.0K | £3.6M |
| Payments To Acquire Or Redeem Entitys Shares | £800.0K | £0 |
| Proceeds From Disposals of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | £6.4M | £46.9M |
| Proceeds From Sale Or Issue of Treasury Shares | £100.0K | £0 |
| Profit Loss From Continuing Operations | £71.6M | £17.5M |
| Profit Loss From Discontinued Operations | £0 | -£36.0M |
| Purchase of Property Plant and Equipment Intangible Assets Other Than Goodwill Investment Property and Other Noncurrent Assets | £61.2M | £46.2M |
| Purchase of Treasury Shares | £800.0K | — |
| Reserve of Cash Flow Hedges | -£34.3M | -£40.8M |
| Retained Earnings | £57.6M | -£15.3M |
| Revaluation Surplus | £486.2M | £431.6M |
| Sale Or Issue of Treasury Shares | £0 | £0 |
| Share of Other Comprehensive Income of Associates and Joint Ventures Accounted For Using Equity Method That Will Be Reclassified To Profit Or Loss Before Tax | £0 | -£100.0K |
| Share Premium | £334.0M | £334.0M |
| Treasury Shares | £108.3M | £110.2M |
Methodology
Every line item above is a fact tagged in MARSTON SPLC'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.